Capital Acquisitions Tax Act, 1976

Payment of inheritance tax by transfer of securities.

45.—The provisions of section 22 of the Finance Act, 1954 , (which relates to the payment of death duties by the transfer of securities to the Minister for Finance) and the regulations made thereunder shall apply, with any necessary modifications, to the payment of inheritance tax by the transfer of securities to the Minister for Finance, as they apply to the payment of death duties by the transfer of securities to the Minister for Finance.