Law of Capital Acquisitions Tax, Finance Act 2009
- TABLE OF CASES: Capital Acquisitions Tax Consolidation Act 2003 (First Part Only)
- TABLE OF STATUTORY REFERENCES: Capital Acquisition Tax Consolidation Act 2003 (First Part Only)
- DESTINATION TABLE: Location in the Capital Acquisitions Tax Consolidation Act 2003 of earlier CAT legislation
- LIST OF ABBREVIATIONS
- FIRST PART
- (I) CAPITAL ACQUISITIONS TAX CONSOLIDATION ACT 2003
- PART 5 Provisions Relating to Gifts and Inheritances
- Section 31 Distributions from discretionary trusts
- Section 32 Dealings with future interests.
- Section 33 Release of limited interests, etc.
- Section 34 Settlement of an interest not in possession.
- Section 35 Enlargement of interests.
- Section 36 Dispositions involving powers of appointment.
- Section 37 Cesser of liabilities.
- Section 38 Disposition enlarging value of property.
- Section 39 Gift subject to power of revocation.
- Section 40 Free use of property, free loans, etc.
- Section 41 When interest in assurance policy becomes interest in possession.
- Section 42 Provisions to apply where section 98 of Succession Act 1965 has effect.
- Section 43 Disposition by or to a company.
- Section 44 Arrangements reducing value of company shares
- PART 7 Payment and Recovery of Tax, Interest and Penalties
- Section 51 Payment of tax and interest on tax.
- Section 52 Set-off of gift tax paid in respect of an inheritance.
- Section 53 Surcharge for undervaluation of property
- Section 54 Payment of tax by instalments.
- Section 55 Payment of tax on certain assets by instalments
- Section 56 Payment of inheritance tax by transfer of securities.
- Section 57 Overpayment of tax
- Section 58 Penalties.
- Section 59 Postponement, remission and compounding of tax.
- Section 60 Tax to be a charge.
- Section 61 Receipts and certificates.
- Section 62 Certificate relating to registration of title based on possession
- Section 63 Recovery of tax and penalties.
- Section 64 Application of certain income tax provisions in relation to the collection and recovery of capital acquisitions tax, etc.
- Section 65 Evidence in proceedings for recovery of tax.
- PART 9 Exemptions
- Section 69 Exemption of small gifts.
- Section 70 Exemption for spouses (gifts).
- Section 71 Exemption for spouses (inheritances).
- Section 72 Relief in respect of certain policies of insurance.
- Section 73 Relief in respect of certain policies of insurance relating to tax payable on gifts.
- Section 74 Exemption of certain policies of assurance
- Section 75 Exemption of specified collective investment undertakings.
- Section 76 Provisions relating to charities, etc.
- Section 77 Exemption of heritage property
- Section 78 Heritage property of companies
- Section 79 Exemption of certain inheritances taken by parents
- Section 80 Payments relating to retirement, etc.
- Section 81 Exemption of certain securities.
- Section 82 Exemption of certain receipts.
- Section 83 Exemption where disposition was made by the donee or successor.
- Section 84 Exemption relating to qualifying expenses of incapacitated persons
- Section 85 Exemption relating to retirement benefits
- Section 86 Exemption relating to certain dwellings
- Section 87 Exemption of certain benefits
- Section 88 Exemption of certain transfers from capital acquisitions tax following the dissolution of a marriage.
- PART 10 Reliefs
- CHAPTER 2 Business Relief
- Section 90 Interpretation (Chapter 2).
- Section 91 Application (Chapter 2).
- Section 92 Business relief.
- Section 93 Relevant business property.
- Section 94 Minimum period of ownership.
- Section 95 Replacements.
- Section 96 Succession.
- Section 97 Successive benefits.
- Section 98 Value of business.
- Section 99 Value of certain shares and securities.
- Section 100 Exclusion of value of excepted assets.
- Section 101 Withdrawal of relief.
- Section 102 Avoidance of double relief.
- PART 11 Miscellaneous
- Section 108 Certificates for probate.
- Section 109 Payment of money standing in names of 2 or more persons.
- Section 110 Court to provide for payment of tax.
- Section 111 Liability to tax in respect of certain sales and mortgages.
- Section 112 References in deeds and wills, etc. to death duties.
- Section 113 Tax, in relation to certain legislation.
- Section 114 Delivery, service and evidence of notices and forms, etc.
- Section 115 Extension of certain Acts.
- Section 116 Regulations.
- Section 117 Care and management.
- (IV) MISCELLANEOUS PROVISIONS OF THE TAXES CONSOLIDATION ACT, 1997
- Section 7 Application to certain taxing statutes of Age of Majority Act, 1985.
- Section 8 Construction of certain taxing statutes in accordance with Status of Children Act, 1987.
- Section 176 Purchase of unquoted shares by issuing company or its subsidiary.
- Section 431 Certain companies with quoted shares not to be close companies.
- Section 730GB Capital acquisitions tax: set-off.
- Section 811 Transactions to avoid liability to tax.
- Section 811A Transactions to avoid liability to tax: surcharge, interest and protective notification.
- Section 818 Interpretation (Part 34).
- Section 819 Residence.
- Section 820 Ordinary residence.
- Section 822 Split year residence.
- Section 824 Appeals.
- Section 825 Residence treatment of donors of gifts to the State.
- Section 858 Evidence of authorisation.
- Section 859 Anonymity of authorised officers in relation to certain matters.
- Section 872 Use of information relating to other taxes and duties.
- Section 887 Use of electronic data processing.
- Section 896A Returns in relation to settlements and trusts
- Section 900 Power to call for production of books, information, etc.
- Section 901 Application to High Court: production of books, information, etc.
- Section 902 Information to be furnished by third party: request of an authorised officer.
- Section 902A Application to High Court: information from third party.
- Section 905 Inspection of documents and records.
- Section 906 Authorised officers and Garda Síochána.
- Section 906A Information to be furnished by financial institutions.
- Section 907 Application to Appeal Commissioners: information from financial institutions.
- Section 908 Application to High Court seeking order requiring information: financial institutions.
- Section 908A Revenue offence: power to obtain information from financial institutions.
- Section 908B Application to High Court seeking order requiring information: associated institutions.
- Section 908C Search warrants.
- Section 908D Order to produce evidential material.
- Section 910 Power to obtain information from a Minister of the Government or public body.
- Section 912 Computer documents and records.
- Section 912A Information for tax authorities in other territories.
- Section 917D Interpretation (Chapter 6).
- Section 917E Application.
- Section 917EA Mandatory electronic filing and payment of tax.
- Section 917F Electronic transmission of returns.
- Section 917G Approved persons
- Section 917H Approved transmissions.
- Section 917J Acknowledgement of electronic transmissions.
- Section 917K Hard copies
- Section 917L Exercise of powers
- Section 917M Proceedings
- Section 917N Miscellaneous
- Section 928 Transmission to Collector - General of particulars of sums to be collected
- Section 960A Interpretation
- Section 960B Discharge of Collector - General’s functions.
- Section 960C Tax to be due and payable to Revenue Commissioners.
- Section 960D Tax to be debt due to Minister for Finance.
- Section 960E Collection of tax, issue of demands, etc
- Section 960F Moneys received for capital acquisitions tax and stamp duties and not appropriated to be recoverable.
- Section 960G Duty of taxpayer to identify liability against which payment to be set, etc.
- Section 960H Offset between taxes
- Section 960I Recovery of tax by way of civil proceedings
- Section 960J Evidential and procedural rules
- Section 960K Judgments for recovery of tax
- Section 960L Recovery by sheriff or county registrar
- Section 960M Taking by Collector - General of proceedings in bankruptcy
- Section 960N Continuance of pending proceedings and evidence in proceedings
- Section 1002 Deduction from payments due to defaulters of amounts due in relation to tax.
- Section 1003 Payment of tax by means of donation of heritage items.
- Section 1003A Payment of tax by means of donation of heritage property to an Irish heritage trust.
- Section 1006 Poundage and certain other fees due to sheriffs or county registrars.
- Section 1006A Offset between taxes.
- Section 1077A Interpretation (Chapter 3A).
- Section 1077B Penalty notifications and determinations
- Section 1077C Recovery of penalties
- Section 1077D Proceedings against executor, administrator or estate
- Section 1078 Revenue offences.
- Section 1078A Concealing facts disclosed by documents.
- Section 1078B Presumptions.
- Section 1078C Provision of information to juries.
- Section 1079 Duties of relevant person in relation to certain revenue offences.
- Section 1086 Publication of names of tax defaulters.
- Section 1089 Status of interest on certain unpaid taxes and duties.
- Section 1093 Disclosure of information to Ombudsman.
- Section 1096B Evidence of computer stored records in court proceedings etc.
- SECOND PART
- (I) GIFT /INHERITANCE TAX
- CAPITAL ACQUISITIONS TAX ACT, 1976
- PART IV Value of Property for Tax
- Section 15 Market value of property
- Section 16 Market value of certain shares in private trading companies
- Section 17 Market value of certain shares in private non-trading companies
- Section 18 Taxable value of a taxable gift or taxable inheritance
- Section 19 Value of agricultural property
- Section 20 Contingencies affecting gifts or inheritances
- Section 21 Valuation date for tax purposes
- PART V Provisions relating to Gifts and Inheritances
- Section 22 Discretionary trusts
- Section 23 Dealings with future interests
- Section 24 Release of limited interests, etc
- Section 25 Settlement of an interest not in possession
- Section 26 Enlargement of interests
- Section 27 Dispositions involving powers of appointment
- Section 28 Cesser of liabilities
- Section 29 Disposition enlarging value of property
- Section 30 Gift subject to power of revocation
- Section 31 Free use of property, free loans, etc.
- Section 32 When interest in assurance policy becomes interest in possession
- Section 33 Provisions to apply where section 98 of Succession Act, 1965, has effect
- Section 34 Disposition by or to a company
- Section 34A Allowance for prior tax on the same event
- PART VII Payment and Recovery of Tax
- Section 41 Payment of tax and interest on tax
- Section 42 Set-off of gift tax paid in respect of an inheritance
- Section 43 Payment of tax by instalments
- Section 44 Postponement, remission and compounding of tax
- Section 45 Payment of inheritance tax by transfer of securities
- Section 46 Overpayment of tax
- Section 47 Tax to be a charge
- Section 48 Receipts and certificates
- Section 49 Recovery of tax and penalties
- Section 50 Evidence in proceedings for recovery of tax
- PART IX Exemptions
- Section 53 Exemption of small gifts
- Section 54 Provisions relating to charities, etc
- Section 55 Exemption of certain objects
- Section 56 Payments relating to retirement, etc
- Section 57 Exemption of certain securities
- Section 58 Exemption of certain receipts
- Section 59 Exemption where disposition was made by the donee or successor
- Section 59A Exemption relating to qualifying expenses of incapacitated persons
- Section 59B Exemption relating to retirement benefits
- Section 59C Exemption relating to certain dwellings
- Section 59D Gifts and inheritances taken by foster children
- Section 59E Gifts and inheritances taken by adopted children from natural parent
- PART X Miscellaneous
- Section 60 Certificates for probate
- Section 61 Payment of money standing in names of two or more persons
- Section 62 Court to provide for payment of tax
- Section 63 Penalties
- Section 64 Liability to tax in respect of certain sales and mortgages
- Section 65 References in deeds and wills, etc. to death duties
- Section 66 Arrangements for relief from double taxation
- Section 67 Other relief from double taxation
- Section 68 Tax, in relation to certain legislation
- Section 69 Extension of certain Acts
- Section 70 Delivery, service and evidence of notices and forms, etc
- Section 71 Regulations
- Section 72 Care and management
- FINANCE ACT, 1989
- Section 75 Application of section 39 (assessment of tax) of [the Capital Acquisitions Tax Act, 1976]
- Section 76 Amendment of section 41 (payment of tax and interest on tax) of [the Capital Acquisitions Tax Act, 1976]
- Section 79 Surcharge for undervaluation of property
- Section 81 Extension of section 35 (accountable persons) of [the Capital Acquisitions Tax Act, 1976]
- Section 85 Exemption of specified collective investment undertakings
- Section 90 Arrangements reducing value of company shares
- FINANCE ACT, 1993
- Section 121 Amendment of section 5 (gift deemed to be taken) of [the Capital Acquisitions Tax Act, 1976]
- Section 123 Amendment of section 11 (inheritance deemed to be taken) of [the Capital Acquisitions Tax Act, 1976]
- Section 127 Construction of certain references in section 16 of [the Capital Acquisitions Tax Act, 1976,] for purposes of “specified amount” in section 90 of Finance Act, 1989
- Section 133 Exemption of certain policies of assurance
- FINANCE ACT, 1994
- Section 146 Certificate relating to registration of title based on possession
- Section 147 Provision relating to section 5 (gift deemed to be taken) of [the Capital Acquisitions Tax Act, 1976,] and section 121 of Finance Act, 1993
- Section 148 Provision relating to section 11 (inheritance deemed to be taken) of [the Capital Acquisitions Tax Act, 1976,] and section 123 of Finance Act, 1993
- (II) ONCE-OFF DISCRETIONARY TRUST TAX
- FINANCE ACT, 1984
- Section 104 Interpretation (Part V)
- Section 105 Amendment of section 2 (interpretation) of [the Capital Acquisitions Tax Act, 1976]
- Section 106 Acquisitions by discretionary trusts
- Section 107 Application of [the Capital Acquisitions Tax Act, 1976]
- Section 108 Exemptions
- Section 109 Computation of tax
- (V) BUSINESS RELIEF
- FINANCE ACT, 1994
- Section 124 Interpretation (Chapter I)
- Section 125 Application (Chapter I)
- Section 126 Business relief
- Section 127 Relevant business property
- Section 128 Minimum period of ownership
- Section 129 Replacements
- Section 130 Succession
- Section 131 Successive benefits
- Section 132 Value of business
- Section 133 Value of certain shares and securities
- Section 134 Exclusion of value of excepted assets
- Section 135 Withdrawal of relief
- Section 135A Avoidance of double relief
- (VII) MISCELLANEOUS PROVISIONS OF THE TAXES CONSOLIDATION ACT, 1997
- TAXES CONSOLIDATION ACT, 1997
- Section 7 Application to certain taxing statutes of Age of Majority Act, 1985
- Section 8 Construction of certain taxing statutes in accordance with Status of Children Act, 1987
- Section 176 Purchase of unquoted shares by issuing company or its subsidiary
- Section 431 Certain companies with quoted shares not to be close companies
- Section 730GB Capital acquisitions tax: set-off
- Section 811 Transactions to avoid liability to tax
- Section 818 Interpretation (Part 34)
- Section 819 Residence
- Section 820 Ordinary residence
- Section 822 Split year residence
- Section 824 Appeals
- Section 825 Residence treatment of donors of gifts to the State
- Section 858 Evidence of authorisation
- Section 859 Anonymity of authorised officers in relation to certain matters
- Section 872 Use of information relating to other taxes and duties
- Section 887 Use of electronic data processing
- Section 896A Returns in relation to trusts and settlements
- Section 900 Power to call for production of books, information, etc
- Section 901 Application to High Court: production of books, information, etc
- Section 902 Information to be furnished by third party: request of an authorised officer
- Section 902A Application to High Court: information from third party
- Section 905 Inspection of documents and records
- Section 906 Authorised officers and Garda Síochána
- Section 906A Information to be furnished by financial institutions
- Section 907 Application to Appeal Commissioners: information from financial institutions
- Section 908 Application to High Court seeking order requiring information: financial institutions
- Section 908A Revenue offence: power to obtain information from financial institutions
- Section 908B Application to High Court seeking order requiring information: associated institutions
- Section 908C Search warrants
- Section 908D Order to produce evidential material
- Section 910 Power to obtain information from a Minister of the Government or public body
- Section 912 Computer documents and records
- Section 917D Interpretation (Chapter 6)
- Section 917E Application
- Section 917EA Mandatory electronic filing and payment of tax
- Section 917F Electronic transmission of returns
- Section 917G Approved persons
- Section 917H Approved transmissions
- Section 917I Digital signatures
- Section 917J Acknowledgement of electronic transmissions
- Section 917K Hard copies
- Section 917L Exercise of powers
- Section 917M Proceedings
- Section 917N Miscellaneous
- Section 1002 Deduction from payments due to defaulters of amounts due in relation to tax
- Section 1003 Payment of tax by means of donation of heritage items
- Section 1006 Poundage and certain other fees due to sheriffs or county registrars
- Section 1006A Offset between taxes
- Section 1078 Revenue offences
- Section 1078A Concealing facts disclosed by documents
- Section 1078B Presumptions
- Section 1078C Provision of information to juries
- Section 1079 Duties of relevant person in relation to certain revenue offences
- Section 1086 Publication of names of tax defaulters
- Section 1089 Status of interest on certain unpaid taxes and duties
- Section 1093 Disclosure of information to Ombudsman
- Section 1096B Evidence of computer stored records in court proceedings etc
- THIRD PART
- (I) ACTS
- FINANCE ACT, 1894
- PROVISIONAL COLLECTION OF TAXES ACT, 1927
- Section 1 Definition
- Section 2 Certain resolutions to have statutory effect
- Section 3 Application of general taxing enactments
- Section 4 Duration of statutory effect of resolution
- Section 4A Effect of dissolution of Dáil Éireann
- Section 5 Repayment of certain payments and deductions
- Section 6 Certain payments and deductions deemed to be legal
- Section 7 Repeal
- Section 8 Short title
- CAPITAL ACQUISITIONS TAX ACT, 1976
- Section 1 Short title
- Section 2 Interpretation
- Section 3 Meaning of “on a death”
- Section 4 Charge of gift tax
- Section 5 Gift deemed to be taken
- Section 6 Taxable gift
- Section 7 Liability to gift tax in respect of gift taken by joint tenants
- Section 8 Disponer in certain connected dispositions
- Section 9 Aggregable gifts
- Section 10 Charge of inheritance tax
- Section 11 Inheritance deemed to be taken
- Section 12 Taxable inheritance
- Section 13 Disclaimer
- Section 14 Surviving joint tenant deemed to take an inheritance, etc
- Section 15 Market value of property
- Section 16 Market value of certain shares in private trading companies
- Section 17 Market value of certain shares in private non-trading companies
- Section 18 Taxable value of a taxable gift or taxable inheritance
- Section 19 Value of agricultural property
- Section 20 Contingencies affecting gifts or inheritances
- Section 21 Valuation date for tax purposes
- Section 22 Discretionary trusts
- Section 23 Dealings with future interests
- Section 24 Release of limited interests, etc
- Section 25 Settlement of an interest not in possession
- Section 26 Enlargement of interests
- Section 27 Dispositions involving powers of appointment
- Section 28 Cesser of liabilities
- Section 29 Disposition enlarging value of property
- Section 30 Gift subject to power of revocation
- Section 31 Free use of property, free loans, etc
- Section 32 When interest in assurance policy becomes interest in possession
- Section 33 Provisions to apply where section 98 of Succession Act, 1965, has effect
- Section 34 Disposition by or to a company
- Section 35 Accountable persons
- Section 36 Delivery of returns
- Section 37 Signing of returns, etc
- Section 38 Affidavits and accounts
- Section 39 Assessment of tax
- Section 40 Computation of tax
- Section 41 Payment of tax and interest on tax
- Section 42 Set-off of gift tax paid in respect of an inheritance
- Section 43 Payment of tax by instalments
- Section 44 Postponement, remission and compounding of tax
- Section 45 Payment of inheritance tax by transfer of securities
- Section 46 Overpayment of tax
- Section 47 Tax to be a charge
- Section 48 Receipts and certificates
- Section 49 Recovery of tax and penalties
- Section 50 Evidence in proceedings for recovery of tax
- Section 51 Appeals regarding value of real property
- Section 52 Appeals in other cases
- Section 53 Exemption of small gifts
- Section 54 Provisions relating to charities, etc
- Section 55 Exemption of certain objects
- Section 56 Payments relating to retirement, etc
- Section 57 Exemption of certain securities
- Section 58 Exemption of certain receipts
- Section 59 Exemption where disposition was made by the donee or successor
- Section 60 Certificates for probate
- Section 61 Payment of money standing in names of two or more persons
- Section 62 Court to provide for payment of tax
- Section 63 Penalties
- Section 64 Liability to tax in respect of certain sales and mortgages
- Section 65 References in deeds and wills, etc. to death duties
- Section 66 Arrangements for relief from double taxation
- Section 67 Other relief from double taxation
- Section 68 Tax, in relation to certain legislation
- Section 69 Extension of certain Acts
- Section 70 Delivery, service and evidence of notices and forms, etc
- Section 71 Regulations
- Section 72 Care and management
- FINANCE ACT, 1978
- Section 39 Extension of section 55 (exemption of certain objects) of Capital Acquisitions Tax Act, 1976
- Section 40 Amendment of section 57 (exemption of certain securities) of Capital Acquisitions Tax Act, 1976
- Section 41 Alteration of rates of tax
- Section 42 Amendment of section 36 (delivery of returns) of Capital Acquisitions Tax Act, 1976
- Section 43 Amendment of section 41 (payment of tax and interest on tax) of Capital Acquisitions Tax Act, 1976
- Section 44 Amendment of section 53 (exemption of small gifts) of Capital Acquisitions Tax Act, 1976
- FINANCE ACT, 1982
- Section 97 Interpretation (Part V)
- Section 98 Exemption of certain benefits
- Section 99 Amendment of section 5 (gift deemed to be taken) of [the Capital Acquisitions Tax Act, 1976]
- Section 100 Amendment of section 19 (value of agricultural property) of [the Capital Acquisitions Tax Act, 1976]
- Section 101 Amendment of section 36 (delivery of returns) of [the Capital Acquisitions Tax Act, 1976]
- Section 102 Amendment of Second Schedule to [the Capital Acquisitions Tax Act, 1976]
- FINANCE ACT, 1984
- Section 104 Interpretation (Part V)
- Section 105 Amendment of section 2 (interpretation) of [the Capital Acquisitions Tax Act, 1976]
- Section 106 Acquisitions by discretionary trusts
- Section 107 Application of [the Capital Acquisitions Tax Act, 1976]
- Section 108 Exemptions
- Section 109 Computation of tax
- Section 110 Amendment of certain sections of [the Capital Acquisitions Tax Act, 1976]
- Section 111 Amendment of Second Schedule to [the Capital Acquisitions Tax Act, 1976]
- Section 112 Application of Chapter II
- Section 113 Extension of section 48 (receipts and certificates) of [the Capital Acquisitions Tax Act, 1976]
- FINANCE ACT, 1985
- Section 58 Interpretation (Part V)
- Section 59 Exemption for spouses
- Section 60 Relief in respect of certain policies of insurance
- Section 61 Relief from double aggregation
- Section 62 Allowance for prior tax on the same event
- Section 63 Allowance for capital gains tax on the same event
- Section 64 Amendment of section 106 (acquisitions by discretionary trusts) of Finance Act, 1984
- Section 65 Amendment of section 108 (exemptions) of Finance Act, 1984
- FINANCE ACT, 1986
- Section 40 Penalties
- Section 102 Interpretation (Part V)
- Section 103 Annual acquisitions by discretionary trusts
- Section 104 Application of [the Capital Acquisitions Tax Act, 1976]
- Section 105 Exemptions
- Section 106 Computation of tax
- Section 107 Values agreed
- Section 108 Penalty
- Section 109 Amendment of section 46 (overpayment of tax) of [the Capital Acquisitions Tax Act, 1976]
- Section 110 Amendment of section 61 (payment of money standing in names of two or more persons) of [the Capital Acquisitions Tax Act, 1976]
- Section 112 Application of Age of Majority Act, 1985
- Section 113 Use of electronic data processing
- FINANCE ACT, 1988
- Section 66 Amendment of section 63 (allowance for capital gains tax on the same event) of Finance Act, 1985
- Section 71 Poundage and certain other fees
- Section 73 Deduction from payments due to defaulters of amounts due in relation to tax
- Section 74 Construction of certain Acts in accordance with Status of Children Act, 1987
- FINANCE ACT, 1989
- Section 73 Interpretation (Part V)
- Section 74 Delivery of returns
- Section 75 Application of section 39 (assessment of tax) of [the Capital Acquisitions Tax Act, 1976]
- Section 76 Amendment of section 41 (payment of tax and interest on tax) of [the Capital Acquisitions Tax Act, 1976]
- Section 77 Amendment of section 63 (penalties) of [the Capital Acquisitions Tax Act, 1976]
- Section 78 Amendment of section 107 (application of [the Capital Acquisitions Tax Act, 1976]) of Finance Act, 1984
- Section 79 Surcharge for undervaluation of property
- Section 80 Amendment of section 2 (interpretation) of [the Capital Acquisitions Tax Act, 1976]
- Section 81 Extension of section 35 (accountable persons) of [the Capital Acquisitions Tax Act, 1976]
- Section 82 Amendment of section 37 (signing of returns, etc.) of [the Capital Acquisitions Tax Act, 1976]
- Section 83 Amendment of Second Schedule to [the Capital Acquisitions Tax Act, 1976]
- Section 84 Amendment of section 60 (relief in respect of certain policies of insurance) of Finance Act, 1985
- Section 85 Exemption of specified collective investment undertakings
- Section 86 Transactions to avoid liability to tax
- Section 90 Arrangements reducing value of company shares
- FINANCE ACT, 1990
- Section 126 Interpretation (Part VI)
- Section 127 Exemption for spouses (gifts)
- Section 128 Amendment of Second Schedule to [the Capital Acquisitions Tax Act, 1976]
- Section 129 Application of section 108 (exemptions) of Finance Act, 1984
- Section 130 Application of section 60 (relief in respect of certain policies of insurance) of Finance Act, 1985
- FINANCE ACT, 1991
- Section 61 Purchase of unquoted shares by issuing company or its subsidiary
- Section 113 Interpretation (Part VI)
- Section 114 Amendment of section 19 (value of agricultural property) of [the Capital Acquisitions Tax Act, 1976]
- Section 115 Amendment of Second Schedule to [the Capital Acquisitions Tax Act, 1976]
- Section 116 Inheritances taken by parents
- Section 117 Reduction in estimated market value of certain dwellings
- Section 118 Application of section 60 (relief in respect of certain policies of insurance) of Finance Act, 1985
- Section 119 Relief in respect of certain policies of insurance relating to tax payable on gifts
- Section 120 Capital acquisitions tax, waiver in respect of certain interest payable, etc
- Section 121 Amendment of section 57 (exemption of certain securities) of Capital Acquisitions Tax Act, 1976
- Section 129 Application of certain income tax provisions in relation to the collection and recovery of capital acquisitions tax, etc
- Section 130 Amendment of section 73 (deduction from payments due to defaulters of amounts due in relation to tax) of Finance Act, 1988
- FINANCE ACT, 1992
- Section 222 Interpretation (Part VI)
- Section 223 Amendment of section 2 (interpretation) of [the Capital Acquisitions Tax Act, 1976]
- Section 224 Amendment of section 106 (acquisitions by discretionary trusts) of Finance Act, 1984
- Section 225 Amendment of section 102 (interpretation (Part V)) of Finance Act, 1986
- Section 232 Inspection of documents and records
- Section 236 Authorised officers and Garda Síochána
- Section 237 Inspection of computer documents and records
- Section 240 Amendment of section 23 (publication of names of defaulters) of Finance Act, 1983
- Section 241 Amendment of section 73 (deduction from payments due to defaulters of amounts due in relation to tax) of Finance Act, 1988
- Section 243 Amendment of section 94 (revenue offences) of Finance Act, 1983
- FINANCE ACT, 1993
- Section 109 Interpretation (Chapter I)
- Section 110 Acquisitions by relevant trusts
- Section 111 Application of [the Capital Acquisitions Tax Act, 1976]
- Section 112 Exemptions
- Section 113 Computation of tax
- Section 114 Relief in respect of quick succession
- Section 115 Incidence
- Section 116 Payment of tax
- Section 117 Interest on tax
- Section 118 Postponement of tax
- Section 119 Application of section 85 of Finance Act, 1989, and section 133 of Finance Act, 1993
- Section 120 Interpretation (Chapter II)
- Section 121 Amendment of section 5 (gift deemed to be taken) of [the Capital Acquisitions Tax Act, 1976]
- Section 122 Amendment of section 6 (taxable gift) of [the Capital Acquisitions Tax Act, 1976]
- Section 123 Amendment of section 11 (inheritance deemed to be taken) of [the Capital Acquisitions Tax Act, 1976]
- Section 124 Amendment of section 12 (taxable inheritance) of [the Capital Acquisitions Tax Act, 1976]
- Section 125 Amendment of section 16 (market value of certain shares) of [the Capital Acquisitions Tax Act, 1976]
- Section 126 Amendment of section 90 (arrangements reducing value of company shares) of Finance Act, 1989
- Section 127 Construction of certain references in section 16 of [the Capital Acquisitions Tax Act, 1976,] for purposes of “specified amount” in section 90 of Finance Act, 1989
- Section 128 Amendment of section 19 (value of agricultural property) of [the Capital Acquisitions Tax Act, 1976]
- Section 129 Amendment of section 34 (disposition by or to a company) of [the Capital Acquisitions Tax Act, 1976]
- Section 130 Amendment of Second Schedule (computation of tax) to [the Capital Acquisitions Tax Act, 1976]
- Section 131 Amendment of section 107 (application of [the Capital Acquisitions Tax Act, 1976]) of Finance Act, 1984
- Section 132 Amendment of section 104 (application of [the Capital Acquisitions Tax Act, 1976]) of Finance Act, 1986
- Section 133 Exemption of certain policies of assurance
- Section 134 Repeal, etc. (Chapter II)
- FINANCE ACT, 1994
- Section 124 Interpretation (Chapter I)
- Section 125 Application (Chapter I)
- Section 126 Business relief
- Section 127 Relevant business property
- Section 128 Minimum period of ownership
- Section 129 Replacements
- Section 130 Succession
- Section 131 Successive benefits
- Section 132 Value of business
- Section 133 Value of certain shares and securities
- Section 134 Exclusion of value of excepted assets
- Section 135 Withdrawal of relief
- Section 136 Interpretation (Chapter II)
- Section 137 Amendment of section 109 (interpretation) of Finance Act, 1993
- Section 138 Amendment of section 111 (application of [the Capital Acquisitions Tax Act, 1976]) of Finance Act, 1993
- Section 139 Amendment of section 112 (exemptions) of Finance Act, 1993
- Section 140 Abatement and postponement of tax
- Section 141 Amendment of section 19 (value of agricultural property) of [the Capital Acquisitions Tax Act, 1976]
- Section 142 Amendment of Second Schedule (computation of tax) to [the Capital Acquisitions Tax Act, 1976]
- Section 143 Computation of tax
- Section 144 Amendment of section 117 (reduction in estimated value of certain dwellings) of Finance Act, 1991
- Section 145 Amendment of section 128 (amendment of Second Schedule (computation of tax) to [the Capital Acquisitions Tax Act, 1976]) of Finance Act, 1990
- Section 146 Certificate relating to registration of title based on possession
- Section 147 Provision relating to section 5 (gift deemed to be taken) of [the Capital Acquisitions Tax Act, 1976,] and section 121 of Finance Act, 1993
- Section 148 Provision relating to section 11 (inheritance deemed to be taken) of [the Capital Acquisitions Tax Act, 1976,] and section 123 of Finance Act, 1993
- Section 149 Interpretation (Chapter I)
- Section 150 Residence
- Section 151 Ordinary residence
- Section 153 Split year residence
- Section 156 Appeals
- Section 158 Commencement (Chapter I)
- FINANCE ACT, 1995
- Section 156 Interpretation (Part VI)
- Section 157 Amendment of section 2 (interpretation) of [the Capital Acquisitions Tax Act, 1976]
- Section 158 Amendment of section 19 (value of agricultural property) of [the Capital Acquisitions Tax Act, 1976]
- Section 159 Amendment of section 52 (appeals in other cases) of [the Capital Acquisitions Tax Act, 1976]
- Section 160 Amendment of section 55 (exemption of certain objects) of [the Capital Acquisitions Tax Act, 1976]
- Section 161 Business relief
- Section 162 Amendment of section 134 (exclusion of value of excepted assets) of Finance Act, 1994
- Section 163 Amendment of section 135 (withdrawal of relief) of Finance Act, 1994
- Section 164 Payment of tax on certain assets by instalments
- Section 165 Exemption of certain inheritances taken by parents
- Section 166 Heritage property of companies
- Section 172 Duties of a relevant person in relation to certain revenue offences
- Section 175 Power to obtain information
- Section 176 Relief for donations of heritage items
- FINANCE ACT, 1996
- Section 120 Interpretation (Part V)
- Section 121 Amendment of section 16 (market value of certain shares in private trading companies) of [the Capital Acquisitions Tax Act, 1976]
- Section 122 Amendment of section 19 (value of agricultural property) of [the Capital Acquisitions Tax Act, 1976]
- Section 123 Exemption relating to qualifying expenses of incapacitated persons
- Section 124 Amendment of section 118 (application of section 60 (relief in respect of certain policies of insurance) of Finance Act, 1985) of Finance Act, 1991
- Section 125 Amendment of section 126 (business relief) of Finance Act, 1994
- Section 126 Amendment of section 127 (relevant business property) of Finance Act, 1994
- Section 127 Amendment of section 135 (withdrawal of relief) of Finance Act, 1994
- Section 128 Amendment of section 146 (certificate relating to registration of title based on possession) of Finance Act, 1994
- Section 129 Amendment of section 164 (payment of tax on certain assets by instalments) of Finance Act, 1995
- Section 132 Pre-consolidation amendments and repeals
- Section 139 Amendment of section 176 (relief for donations of heritage items) of Finance Act, 1995
- FINANCE ACT, 1997
- Section 133 Interpretation (Part VI)
- Section 134 Amendment of section 19 (value of agricultural property) of [the Capital Acquisitions Tax Act, 1976]
- Section 135 Amendment of section 57 (exemption of certain securities) of [the Capital Acquisitions Tax Act, 1976]
- Section 136 Second Schedule (computation of tax) to [the Capital Acquisitions Tax Act, 1976], declaratory provision
- Section 137 Amendment of section 39 (extension of section 55 (exemption of certain objects) of Capital Acquisitions Tax Act, 1976) of Finance Act, 1978
- Section 138 Amendment of section 117 (reduction of market value of certain dwellings) of Finance Act, 1991
- Section 139 Amendment of section 126 (business relief) of Finance Act, 1994
- Section 140 Amendment of section 127 (relevant business property) of Finance Act, 1994
- Section 141 Amendment of section 135 (withdrawal of relief) of Finance Act, 1994
- Section 142 Exemption of certain transfers from capital acquisitions tax following the dissolution of a marriage
- Section 143 Abatement and postponement of probate tax on certain property
- Section 158 Amendment of section 23 (publication of names of defaulters) of Finance Act, 1983
- Section 159 Evidence of authorisation
- TAXES CONSOLIDATION ACT, 1997
- Section 7 Application to certain taxing statutes of Age of Majority Act, 1985
- Section 8 Construction of certain taxing statutes in accordance with Status of Children Act, 1987
- Section 176 Purchase of unquoted shares by issuing company or its subsidiary
- Section 431 Certain companies with quoted shares not to be close companies
- Section 811 Transactions to avoid liability to tax
- Section 818 Interpretation (Part 34)
- Section 819 Residence
- Section 820 Ordinary residence
- Section 822 Split year residence
- Section 824 Appeals
- Section 825 Residence treatment of donors of gifts to the State
- Section 858 Evidence of authorisation
- Section 859 Anonymity of authorised officers in relation to certain matters
- Section 872 Use of information relating to other taxes and duties
- Section 887 Use of electronic data processing
- Section 905 Inspection of documents and records
- Section 906 Authorised officers and Garda Síochána
- Section 910 Power to obtain information from Minister of the Government
- Section 912 Computer documents and records
- Section 1002 Deduction from payments due to defaulters of amounts due in relation to tax
- Section 1003 Payment of tax by means of donation of heritage items
- Section 1006 Poundage and certain other fees due to sheriffs or county registrars
- Section 1078 Revenue offences
- Section 1079 Duties of relevant person in relation to certain revenue offences
- Section 1086 Publication of names of tax defaulters
- Section 1089 Status of interest on certain unpaid taxes and duties
- Section 1093 Disclosure of information to Ombudsman
- Section 1100 Consequential amendments to other enactments
- FINANCE ACT, 1998
- Section 126 Amendment of section 117 (reduction in estimated market value of certain dwellings) of Finance Act, 1991
- Section 127 Amendment of section 117 (interest on tax) of Finance Act, 1993
- Section 128 Amendment of section 134 (exclusion of value of excepted assets) of Finance Act, 1994
- Section 129 Conditions before appeal may be made
- Section 133 Interest on unpaid or overpaid taxes
- Section 134 Appeals
- FINANCE ACT, 1999
- Section 12 Treatment of income arising as a result of certain public subscriptions raised on behalf of incapacitated individuals
- Section 199 Interpretation (Part 6)
- Section 200 Amendment of section 36 (delivery of returns) of [the Capital Acquisitions Tax Act, 1976]
- Section 201 Amendment of Second Schedule (computation of tax) to [the Capital Acquisitions Tax Act, 1976]
- Section 202 Amendment of section 41 (payment of tax and interest on tax) of [the Capital Acquisitions Tax Act, 1976]
- Section 203 Amendment of section 51 (appeals regarding value of real property) of [the Capital Acquisitions Tax Act, 1976]
- Section 204 Amendment of section 53 (exemption of small gifts) of [the Capital Acquisitions Tax Act, 1976]
- Section 205 Amendment of section 58 (exemption of certain receipts) of [the Capital Acquisitions Tax Act, 1976]
- Section 206 Exemption relating to retirement benefits
- Section 207 Amendment of Chapter 4 (revenue powers) of Part 38 of Taxes Consolidation Act, 1997
- Section 208 Power to obtain information from a Minister of the Government or public body
- Section 209 Electronic filing of tax returns
- Section 211 Amendment of section 1078 (revenue offences) of Taxes Consolidation Act, 1997
- FINANCE ACT, 2000
- Section 68 Amendment of Chapter 4 (revenue powers) of Part 38 of [the Taxes Consolidation Act, 1997]
- Section 136 Interpretation (Part 6)
- Section 137 Amendment of section 2 (interpretation) of [the Capital Acquisitions Tax Act, 1976]
- Section 138 Amendment of section 6 (taxable gift) of [the Capital Acquisitions Tax Act, 1976]
- Section 139 Amendment of section 12 (taxable inheritance) of [the Capital Acquisitions Tax Act, 1976]
- Section 140 Amendment of section 19 (value of agricultural property) of [the Capital Acquisitions Tax Act, 1976]
- Section 141 Amendment of section 36 (delivery of returns) of [the Capital Acquisitions Tax Act, 1976]
- Section 142 Amendment of section 48 (receipts and certificates) of [the Capital Acquisitions Tax Act, 1976]
- Section 143 Amendment of section 54 (provisions relating to charities, etc.) of [the Capital Acquisitions Tax Act, 1976]
- Section 144 Amendment of section 55 (exemption of certain objects) of [the Capital Acquisitions Tax Act, 1976]
- Section 145 Amendment of Second Schedule to [the Capital Acquisitions Tax Act, 1976]
- Section 146 Amendment of section 39 (extension of section 55 (exemption of certain objects) of Capital Acquisitions Tax Act, 1976) of Finance Act, 1978
- Section 147 Amendment of section 109 (interpretation) of Finance Act, 1993
- Section 148 Amendment of Chapter 1 (business relief) of Part VI of Finance Act, 1994
- Section 149 Amendment of section 142 (exemption of certain transfers from capital acquisitions tax following the dissolution of a marriage) of Finance Act, 1997
- Section 150 Amendment of section 143 (abatement and postponement of probate tax on certain property) of Finance Act, 1997
- Section 151 Exemption relating to certain dwellings
- Section 152 Amendment of section 58 (exemption of certain receipts) of [the Capital Acquisitions Tax Act, 1976]
- Section 153 Repeals, etc
- Section 160 Amendment of section 824 (appeals) of [the Taxes Consolidation Act, 1997]
- Section 161 Amendment of section 1003 (payment of tax by means of donation of heritage items) of [the Taxes Consolidation Act, 1997]
- Section 162 Amendment of section 1086 (publication of names of tax defaulters) of [the Taxes Consolidation Act, 1997]
- Section 164 Amendment of Chapter 5 (miscellaneous provisions) of Part 42 (collection and recovery) of [the Taxes Consolidation Act, 1997]
- FINANCE ACT, 2001
- Section 70 Amendment of Chapter 5 (policyholders – new basis) of Part 26 of [the Taxes Consolidation Act, 1997]
- Section 215 Interpretation (Part 6)
- Section 216 Amendment of section 18 (taxable value of a taxable gift or taxable inheritance) of [the Capital Acquisitions Tax Act, 1976]
- Section 217 Amendment of section 19 (value of agricultural property) of [the Capital Acquisitions Tax Act, 1976]
- Section 218 Amendment of section 55 (exemption of certain objects) of [the Capital Acquisitions Tax Act, 1976]
- Section 219 Amendment of section 57 (exemption of certain securities) of [the Capital Acquisitions Tax Act, 1976]
- Section 220 Amendment of section 59C (exemption relating to certain dwellings) of [the Capital Acquisitions Tax Act, 1976]
- Section 221 Gifts and inheritances taken by foster children
- Section 222 Gifts and inheritances taken by adopted children from natural parent
- Section 223 Amendment of section 61 (payment of money standing in names of two or more persons) of [the Capital Acquisitions Tax Act, 1976]
- Section 224 Amendment of section 85 (exemption of specified collective investment undertakings) of Finance Act, 1989
- Section 225 Abolition of probate tax
- Section 226 Amendment of section 133 (exemption of certain policies of assurance) of Finance Act, 1993
- Section 227 Amendment of section 124 (interpretation (Chapter 1)) of Finance Act, 1994
- Section 228 Amendment of section 127 (relevant business property) of Finance Act, 1994
- Section 229 Amendment of provisions relating to the taxation of discretionary trusts
- Section 232 Amendment of Chapter 3 (other obligations and returns) of Part 38 of [the Taxes Consolidation Act, 1997]
- Section 233 Amendment of section 1078 (revenue offences) of [the Taxes Consolidation Act, 1997]
- Section 235 Amendment of Chapter 6 (electronic transmission of returns of income, profits, etc., and of other Revenue returns) of Part 38 of [the Taxes Consolidation Act, 1997]
- Section 238 Amendment of section 1002 (deduction from payments due to defaulters of amounts due in relation to tax) of [the Taxes Consolidation Act, 1997]
- Section 239 Amendment of section 1006A (offset between taxes) of [the Taxes Consolidation Act, 1997]
- Section 240 Amendments of enactments consequent on changeover to Euro
- FINANCE ACT, 2002
- Section 115 Interpretation (Part 5)
- Section 116 Amendment of section 19 (value of agricultural property) of [the Capital Acquisitions Tax Act, 1976]
- Section 117 Amendment of section 36 (delivery of returns) of [the Capital Acquisitions Tax Act, 1976]
- Section 118 Amendment of section 41 (payment of tax and interest on tax) of [the Capital Acquisitions Tax Act, 1976]
- Section 119 Amendment of section 52 (appeals in other cases) of [the Capital Acquisitions Tax Act, 1976]
- Section 120 Amendment of section 70 (delivery, service and evidence of notices and forms, etc.) of [the Capital Acquisitions Tax Act, 1976]
- Section 121 Amendment of Second Schedule (computation of tax) to [the Capital Acquisitions Tax Act, 1976]
- Section 122 Amendment of section 133 (exemption of certain policies of assurance) of Finance Act, 1993
- Section 124 Amendment of section 1003 (payment of tax by means of donation of heritage items) of [the Taxes Consolidation Act, 1997]
- Section 125 Amendment of Chapter 5 (miscellaneous provisions) of Part 42 of [the Taxes Consolidation Act, 1997]
- Section 126 Amendment of section 1086 (publication of names of tax defaulters) of [the Taxes Consolidation Act, 1997]
- Section 129 Interest on unpaid and overpaid tax
- Section 132 Amendment of Chapter 4 (revenue powers) of Part 38 of [the Taxes Consolidation Act, 1997]
- Section 133 Amendment of section 1078 (revenue offences) of [the Taxes Consolidation Act, 1997]
- Section 135 Amendment of Part 48 (miscellaneous and supplemental) of [the Taxes Consolidation Act, 1997]
- Section 138 Miscellaneous technical amendments in relation to tax
- Section 139 Amendment of Provisional Collection of Taxes Act, 1927
- CAPITAL ACQUISITIONS TAX CONSOLIDATION ACT 2003
- Section 1 Short title
- Section 2 General interpretation
- Section 3 Meaning of ‘‘on a death’’
- Section 4 Charge of gift tax
- Section 5 Gift deemed to be taken
- Section 6 Taxable gift
- Section 7 Liability to gift tax in respect of gift taken by joint tenants
- Section 8 Disponer in certain connected dispositions
- Section 9 Charge of inheritance tax
- Section 10 Inheritance deemed to be taken
- Section 11 Taxable inheritance
- Section 12 Disclaimer
- Section 13 Surviving joint tenant deemed to take an inheritance, etc
- Section 14 Interpretation (Chapter 2)
- Section 15 Acquisitions by discretionary trusts
- Section 16 Application of this Act
- Section 17 Exemptions
- Section 18 Computation of tax
- Section 19 Interpretation (Chapter 3)
- Section 20 Annual acquisitions by discretionary trusts
- Section 21 Application of this Act
- Section 22 Exemptions
- Section 23 Computation of tax
- Section 24 Values agreed
- Section 25 Penalty
- Section 26 Market value of property
- Section 27 Market value of certain shares in private companies
- Section 28 Taxable value of a taxable gift or inheritance
- Section 29 Contingencies affecting gifts or inheritances
- Section 30 Valuation date for tax purposes
- Section 31 Distributions from discretionary trusts
- Section 32 Dealings with future interests
- Section 33 Release of limited interests, etc
- Section 34 Settlement of an interest not in possession
- Section 35 Enlargement of interests
- Section 36 Dispositions involving powers of appointment
- Section 37 Cesser of liabilities
- Section 38 Disposition enlarging value of property
- Section 39 Gift subject to power of revocation
- Section 40 Free use of property, free loans, etc
- Section 41 When interest in assurance policy becomes interest in possession
- Section 42 Provisions to apply where section 98 of Succession Act 1965 has effect
- Section 43 Disposition by or to a company
- Section 44 Arrangements reducing value of company shares
- Section 45 Accountable persons
- Section 46 Delivery of returns
- Section 47 Signing of returns, etc
- Section 48 Affidavits and accounts
- Section 49 Assessment of tax
- Section 50 Computation of tax
- Section 51 Payment of tax and interest on tax
- Section 52 Set-off of gift tax paid in respect of an inheritance
- Section 53 Surcharge for undervaluation of property
- Section 54 Payment of tax by instalments
- Section 55 Payment of tax on certain assets by instalments
- Section 56 Payment of inheritance tax by transfer of securities
- Section 57 Overpayment of tax
- Section 58 Penalties
- Section 59 Postponement, remission and compounding of tax
- Section 60 Tax to be a charge
- Section 61 Receipts and certificates
- Section 62 Certificate relating to registration of title based on possession
- Section 63 Recovery of tax and penalties
- Section 64 Application of certain income tax provisions in relation to the collection and recovery of capital acquisitions tax, etc
- Section 65 Evidence in proceedings for recovery of tax
- Section 66 Appeals regarding value of real property
- Section 67 Appeals in other cases
- Section 68 Conditions before appeal may be made
- Section 69 Exemption of small gifts
- Section 70 Exemption for spouses (gifts)
- Section 71 Exemption for spouses (inheritances)
- Section 72 Relief in respect of certain policies of insurance
- Section 73 Relief in respect of certain policies of insurance relating to tax payable on gifts
- Section 74 Exemption of certain policies of assurance
- Section 75 Exemption of specified collective investment undertakings
- Section 76 Provisions relating to charities, etc
- Section 77 Exemption of heritage property
- Section 78 Heritage property of companies
- Section 79 Exemption of certain inheritances taken by parents
- Section 80 Payments relating to retirement, etc
- Section 81 Exemption of certain securities
- Section 82 Exemption of certain receipts
- Section 83 Exemption where disposition was made by the donee or successor
- Section 84 Exemption relating to qualifying expenses of incapacitated persons
- Section 85 Exemption relating to retirement benefits
- Section 86 Exemption relating to certain dwellings
- Section 87 Exemption of certain benefits
- Section 88 Exemption of certain transfers from capital acquisitions tax following the dissolution of a marriage
- Section 89 Provisions relating to agricultural property
- Section 90 Interpretation (Chapter 2)
- Section 91 Application (Chapter 2)
- Section 92 Business relief
- Section 93 Relevant business property
- Section 94 Minimum period of ownership
- Section 95 Replacements
- Section 96 Succession
- Section 97 Successive benefits
- Section 98 Value of business
- Section 99 Value of certain shares and securities
- Section 100 Exclusion of value of excepted assets
- Section 101 Withdrawal of relief
- Section 102 Avoidance of double relief
- Section 103 Relief from double aggregation
- Section 104 Allowance for capital gains tax on the same event
- Section 105 Allowance for prior tax on the same event
- Section 106 Arrangements for relief from double taxation
- Section 107 Other relief from double taxation
- Section 108 Certificates for probate
- Section 109 Payment of money standing in names of 2 or more persons
- Section 110 Court to provide for payment of tax
- Section 111 Liability to tax in respect of certain sales and mortgages
- Section 112 References in deeds and wills, etc. to death duties
- Section 113 Tax, in relation to certain legislation
- Section 114 Delivery, service and evidence of notices and forms, etc
- Section 115 Extension of certain Acts
- Section 116 Regulations
- Section 117 Care and management
- Section 118 Repeals
- Section 119 Consequential amendments to other enactments
- Section 120 Transitional provisions
- FINANCE ACT 2003
- Section 38 Exchange of information
- Section 57 Amendment of Part 26 (life assurance companies) of [the Taxes Consolidation Act, 1997]
- Section 144 Interpretation (Part 5)
- Section 145 Time limits for capital acquisitions tax
- Section 146 Administrative changes
- Section 147 Amendment of section 47 (signing of returns, etc.) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 148 Amendment of section 55 (payment of tax on certain assets by instalments) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 149 Amendment of section 69 (exemption of small gifts) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 150 Amendment of section 81 (exemption of certain securities) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 151 Technical amendments (Part 5)
- Section 152 Amendment of section 100 (exclusion of value of excepted assets) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 153 Transitional provisions (Part 5)
- Section 160 Amendment of section 1078 (revenue offences) of [the Taxes Consolidation Act, 1997]
- Section 161 Amendment of Chapter 4 (revenue offences) of Part 47 of [the Taxes Consolidation Act, 1997]
- Section 164 Mandatory electronic filing and payment of tax
- FINANCE ACT 2004
- Section 76 Interpretation (Part 5)
- Section 77 Amendment of section 2 (general interpretation) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 78 Amendment of section 93 (relevant business property) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 79 Amendment of section 106 (arrangements for relief from double taxation) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 81 Sale of certain objects to Commissioners of Public Works in Ireland
- Section 82 Amendment of section 912A (information for tax authorities in other territories) of [the Taxes Consolidation Act, 1997]
- Section 85 Amendment of section 1003 (payment of tax by means of donation of heritage items of [the Taxes Consolidation Act, 1997]
- Section 87 Amendment of Chapter 4 (revenue powers) of Part 38 of [the Taxes Consolidation Act, 1997]
- Section 88 Amendment of section 908A (revenue offence: power to obtain information from financial institutions) of [the Taxes Consolidation Act, 1997]
- Section 89 Miscellaneous technical amendments in relation to tax
- FINANCE ACT 2005
- Section 22 Amendment of Chapter 6 (electronic transmission of returns of income, profits, etc., and of other Revenue returns) of Part 38 of [the Taxes Consolidation Act, 1997]
- Section 130 Interpretation (Part 5)
- Section 131 Amendment of section 48 (affidavits and accounts) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 132 Amendment of section 58 (penalties) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 133 Amendment of section 72 (relief in respect of certain policies of insurance of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 134 Amendment of section 75 (exemption of specified collective investment undertakings) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 135 Amendment of section 89 (provisions relating to agricultural property) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 136 Amendment of section 101 (withdrawal of relief) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 137 Amendment of section 107 (other relief from double taxation) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 142 Amendment of section 1078 (revenue offences) of Taxes Consolidation Act 1997
- Section 143 Amendment of section 1086 (publication of names of tax defaulters) of Taxes Consolidation Act 1997
- Section 145 Interest on certain overdue tax
- Section 147 Miscellaneous technical amendments in relation to tax
- INTERPRETATION ACT 2005
- Section 1 Short title and commencement
- Section 2 Interpretation
- Section 3 Repeals and savings
- Section 4 Application
- Section 5 Construing ambiguous or obscure provisions, etc
- Section 6 Construing provisions in changing circumstances
- Section 7 Supplemental provision to sections 5 and 6
- Section 8 Reading provisions together as one and summary proceedings for offences
- Section 9 References in enactments to Parts, etc
- Section 10 Enactment always speaking
- Section 11 References in enactments to examples
- Section 12 Deviation from form
- Section 13 Judicial notice
- Section 14 Citation and references to amended enactments
- Section 15 Date of passing of Acts of Oireachtas
- Section 16 Commencement
- Section 17 Exercise of statutory powers before commencement of Act
- Section 18 General rules of construction
- Section 19 Construction of statutory instruments
- Section 20 Interpretation provisions
- Section 21 Interpretation of words and expressions in Schedule
- Section 22 Powers under enactments
- Section 23 Duties under enactments
- Section 24 Rules of court
- Section 25 Service by post
- Section 26 Repeals and substitutions
- Section 27 Effect of repeal of enactment
- FINANCE ACT 2006
- Section 112 Interpretation (Part 5)
- Section 113 Amendment of section 6 (taxable gift) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 114 Amendment of section 11 (taxable inheritance) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 115 Amendment of section 77 (exemption of heritage property) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 116 Amendment of Chapter 3 (annual levy on discretionary trusts) of Part 3 of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 117 Discretionary trusts: returns
- Section 118 Amendment of Part 10 (reliefs) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 119 Amendment of section 104 (allowance for capital gains tax on the same event) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 121 Amendment of section 1003 (payment of tax by means of donation of heritage items) of [the Taxes Consolidation Act, 1997]
- Section 122 Payment of tax by means of donation of heritage property to an Irish heritage trust
- Section 123 Prescribing of forms, etc
- Section 126 Transactions to avoid liability to tax: surcharge, interest and protective notifications
- Section 127 Miscellaneous technical amendments in relation to tax
- FINANCE ACT 2007
- Section 112 Interpretation (Part 5)
- Section 113 Amendment of section 18 (computation of tax) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 114 Amendment of section 21 (application of this Act) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 115 Amendment of section 51 (payment of tax and interest on tax) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 116 Amendment of section 86 (exemption relating to certain dwellings) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 117 Amendment of section 89 (provisions relating to agricultural property) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 121 Amendment of provisions relating to interest on repayments
- Section 122 Amendment of section 1003A (payment of tax by means of donation of heritage property to an Irish heritage trust) of [the Taxes Consolidation Act, 1997]
- Section 123 Amendment of Part 38 (returns of income and gains, other obligations and returns, and revenue powers) of [the Taxes Consolidation Act, 1997]
- Section 124 Amendment of Chapter 4 (revenue powers) of Part 38 of [the Taxes Consolidation Act, 1997]
- Section 125 Amendment of section 1003 (payment of tax by means of donation of heritage items) of [the Taxes Consolidation Act, 1997]
- Section 126 Amendment of section 1078 (revenue offences) of [the Taxes Consolidation Act, 1997]
- Section 128 Miscellaneous technical amendments in relation to tax
- FINANCE ACT 2008
- Section 126 Interpretation (Part 5)
- Section 127 Amendment of section 57 (overpayment of tax) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 128 Amendment of section 62 (certificate relating to registration of title based on possession) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 129 Amendment of section 106 (arrangements for relief from double taxation) of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 131 Amendment of section 1003 (payment of tax by means of donation of heritage items) of [the Taxes Consolidation Act, 1997]
- Section 132 Amendment of section 1003A (payment of tax by means of donation of heritage property to Irish Heritage Trust) of [the Taxes Consolidation Act, 1997]
- Section 135 Amendment of section 818 [interpretation (Part 34)] of [the Taxes Consolidation Act, 1997]
- Section 137 Miscellaneous amendments in relation to claims for repayment of tax
- Section 138 Amendment of penalties on summary conviction for certain revenue offences
- Section 140 Amendment of section 811A (transactions to avoid liability to tax: surcharge, interest and protective notifications) of [the Taxes Consolidation Act, 1997]
- Section 141 Miscellaneous technical amendments in relation to tax
- FINANCE (No. 2) ACT 2008
- Section 2 Income levy
- Section 3 Parking levy in urban areas
- Section 15 Amendment of section 819 (residence) of the [Taxes Consolidation Act, 1997]
- Section 88 Interpretation (Part 5)
- Section 89 Amendment of section 89 (provisions relating to agricultural property of [the Capital Acquisitions Tax Consolidation Act 2003]
- Section 90 Capital acquisitions: rate of charge
- Section 92 Revenue powers
- Section 93 Returns in relation to settlements and trusts
- Section 94 Donations of heritage items and heritage property
- Section 95 Amendment of section 811A (transactions to avoid liability to tax: surcharge, interest and protective notifications) of [the Taxes Consolidation Act, 1997]
- Section 97 Miscellaneous amendments relating to collection and recovery of tax
- Section 98 Miscellaneous amendments in relation to penalties
- Section 99 Miscellaneous technical amendments in relation to tax
- (II) RULES, REGULATIONS AND ORDERS
- THE LANDS VALUES (REFEREE)(IRELAND) RULES, 1911
- PROPERTY VALUES (ARBITRATIONS AND APPEALS) RULES, 1961
- DEATH DUTIES (PAYMENT IN STOCK OF THE 6½ EXCHEQUER STOCK, 2000-2005) REGULATIONS, 1967
- DOUBLE TAXATION RELIEF (TAXES ON ESTATES OF DECEASED PERSONS AND INHERITANCES AND ON GIFTS) (UNITED KINGDOM) ORDER, 1978
- CAPITAL ACQUISITIONS TAX (HERITAGE HOUSES AND GARDENS) REGULATIONS, 1987
- PAYMENT OF INTEREST ON OVERPAID TAX REGULATIONS, 1990
- TAXES (ELECTRONIC TRANSMISSION OF CAPITAL ACQUISITIONS TAX RETURNS) (SPECIFIED PROVISIONS AND APPOINTED DAY) ORDER 2003
- FINANCE ACT 2003 (SECTION 146)(COMMENCEMENT) ORDER 2003
- FINANCE ACT 2003 (COMMENCEMENT OF SECTION 145) ORDER 2003
- FINANCE ACT 2006 (COMMENCEMENT OF SECTION 122(1)) ORDER 2006
- FINANCE ACT 2006 (SECTION 122(2)) (DESIGNATION OF COMPANY) ORDER 2006
- FOURTH PART
- FIFTH PART
- PROBATE TAX
- FINANCE ACT, 1993
- Section 109 Interpretation (Chapter I)
- Section 110 Acquisitions by relevant trusts
- Section 111 Application of [the Capital Acquisitions Act, 1976]
- Section 112 Exemptions
- Section 113 Computation of tax
- Section 114 Relief in respect of quick succession
- Section 115 Incidence
- Section 115A Abatement and postponement of tax
- Section 116 Payment of tax
- Section 117 Interest on tax
- Section 118 Postponement of tax
- Section 119 Application of section 85 of Finance Act, 1989, and section 133 of Finance Act, 1993