Capital Acquisitions Tax Consolidation Act 2003

Extension of certain Acts.

[CATA 1976 s69]

115.—(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”.