Produced by the Office of the Attorney General
Táirgthe ag Oifig an Ard-Aighne
Amendment of Second Schedule (computation of tax) to Principal Act.
121.—(1) The Second Schedule to the Principal Act is amended in paragraph 3(a)(ii) by substituting “5 December 1991” for “2 December 1988”.
(2) This section has effect in relation to gifts or inheritances taken on or after 5 December 2001.