Finance Act, 2000

Amendment of section 39 (extension of section 55 (exemption of certain objects) of Capital Acquisitions Tax Act, 1976) of Finance Act, 1978.

146.—(1) As respects the year 2001 and subsequent years, section 39 of the Finance Act, 1978 , is amended in subsection (1A)(b) by the insertion in subparagraph (i) after “September” of “of which not less than 10 of the days during that period shall fall on a Saturday or a Sunday or both”.

(2) This section shall apply to gifts and inheritances taken on or after 10 February 2000.