Revenue eBrief No. 101/18

23 May 2018

Capital Acquisitions Tax (CAT) Part 15 - proceeds of certain insurance policies used to pay CAT

CAT Manual Part 15 has been updated to incorporate relevant information previously available in Statement of Practice (SP) SP-CAT/3/90, SP-CAT/2/91 and SP/CAT/1/04.

The information from the SPs is still relevant in relation to the use of the proceeds of certain insurance policies to pay CAT.