Capital Acquisitions Tax Act, 1976
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Aggregable gifts.
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9.—Any gift taken by a donee on or after the 28th day of February, 1969, and before the 28th day of February, 1974, so far as it is a taxable gift, shall, for the purpose of computing tax—
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(a) on any taxable gift taken by that donee from the same disponer on or after the 28th day of February, 1974; and
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(b) on any taxable inheritance taken by that donee, as successor, from the same disponer on or after the 1st day of April, 1975,
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be aggregated with the latter taxable gift or taxable inheritance in accordance with the provisions of the Second Schedule.
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