Ina theannta sin, is mór ag náisiún na hÉireann a choibhneas speisialta le daoine de bhunadh na hÉireann atá ina gcónaí ar an gcoigríoch agus arb ionann féiniúlacht agus oidhreacht chultúir dóibh agus do náisiún na hÉireann.
Furthermore, the Irish nation cherishes its special affinity with people of Irish ancestry living abroad who share its cultural identity and heritage.
B2
(2) Is é an dliteanas cánach oidhreachta díreach céanna a bheidh ar dhaoine i leith oidhreacht a ghlac siad mar nasc-thionóntaí a bheadh orthu dá mba mar thionóntaí i gcoiteannas ina scaireanna comhionanna a ghlacfaidís an oidhreacht.
(2) The liability to inheritance tax in respect of an inheritance taken by persons as joint tenants shall be the same in all respects as if they took the inheritance as tenants in common in equal shares.
C2