Capital Acquisitions Tax Act, 1976

Extension of certain Acts.

69.—(1) Section 1 of the Provisional Collection of Taxes Act, 1927 , is hereby amended by the insertion of “and gift tax and inheritance tax” before “but no other tax or duty”.

(2) Section 39 of the Inland Revenue Regulation Act, 1890 , is hereby amended by the insertion of “gift tax and inheritance tax,” before “stamp duties”.