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Amendment of certain provisions of Principal Act.
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69.— (1) The Principal Act is amended—
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(a) in section 76(1)(b) by substituting “referred to in subparagraph (c) of the definition of ‘group threshold’ in paragraph 1 of Part 1 of Schedule 2” for “of €19,050”,
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(b) in the definition of “group threshold” in paragraph 1 of Part 1 of Schedule 2—
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(i) in subparagraph (a) by substituting “€244,000” for “€304,775”,
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(ii) in subparagraph (b) by substituting “€24,400” for “€30,478”, and
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(iii) in subparagraph (c) by substituting “€12,200” for “€15,239”,
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and
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(c) as if, in the definition of “threshold amount” in paragraph 1 of Part 1 of Schedule 2, the consumer price index number for the year 2009 applied to gifts and inheritances taken in the year 2011.
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(2) (a) Paragraph (a) of subsection (1) applies to gifts and inheritances taken on or after 21 January 2011.
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(b) Paragraph (b) of subsection (1) applies to gifts and inheritances taken on or after 8 December 2010.
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