1. HomeBaile
  2. ActsAchtanna
  3. 1978
  4. Finance Act, 1978

Finance Act, 1978
  • Permanent Page URL

Amendment of section 53 (exemption of small gifts) of Capital Acquisitions Tax Act, 1976.

44.— Section 53 (1) of the Capital Acquisitions Tax Act, 1976 , shall have effect, as respects relevant periods ending on or after the 31st day of December, 1978, as if “£500” were substituted for “£250”.