Notes for guidance - CAT Consolidation Act 2003 (Finance (No.2) Act, 2023 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 (No.2) Act 2023).
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 (No.2) Act 2023.
Capital Acquisitions Tax Consolidation Act 2003 - Notes for guidance 2023
| Desciption | PDF format |
|---|
| Introduction |
Introduction |
| Preliminary – Sections 1-3 |
Part 1 |
|
Gift Tax – Sections 4-8
|
Part 2 |
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Inheritance Tax – Sections 9-25
|
Part 3 |
| Value of property for tax purposes -Sections 26-30 |
Part 4 |
| Provisions relating to gifts and inheritances – Sections 31-44 |
Part 5 |
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Returns and assessments – Sections 45-50
|
Part 6 |
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Payment and recovery of tax – Sections 51-65
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Part 7 |
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Appeals – Sections 66-68
|
Part 8 |
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Exemptions – Sections 69-88A
|
Part 9 |
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Reliefs – Sections 89-107
|
Part 10 |
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Miscellaneous – Sections 108-117
|
Part 11 |
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Repeals – Sections 118-120
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Part 12 |
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Schedules 1-3
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Schedules 1-3
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