Notes for guidance - CAT Consolidation Act 2003 (Finance Act, 2015 edition)

These are the notes for guidance on the Capital Acquisitions Tax (CAT) Consolidation Act 2003 (as amended by subsequent Acts up to, and including, the Finance Act 2015).

These notes are for guidance only and do not purport to be a definitive legal interpretation of the provisions of the Capital Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003) as amended by subsequent Acts up to, and including, the Finance Act 2015.

Capital Acquisitions Tax Consolidation Act 2003 (as amended by subsequent Acts up to and including the Finance Act 2015) - Notes for guidance 2015