Capital Acquisitions Tax Consolidation Act 2003

PART 3

Inheritance Tax

Chapter 1

General

Charge of inheritance tax.

[CATA 1976 s10 (part)]

9.—A capital acquisitions tax, to be called inheritance tax and to be computed in accordance with this Act, shall, subject to this Act and any regulations made under the Act, be charged, levied and paid on the taxable value of every taxable inheritance taken by a successor.