Capital Acquisitions Tax Consolidation Act 2003
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Penalty. [FA 1986 s108] |
25.—Any person who contravenes or fails to comply with any requirement under paragraph (e) of section 21 is liable to a penalty of— | |
(a) €1,265, or | ||
(b) twice the amount of tax payable in respect of the taxable inheritance to which the return relates, | ||
whichever is the lesser. |