Capital Acquisitions Tax Act, 1976

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Section

1.

Short title.

2.

Interpretation.

3.

Meaning of “on a death”.

4.

Charge of gift tax.

5.

Gift deemed to be taken.

6.

Taxable gift.

7.

Liability to gift tax in respect of gift taken by joint tenants.

8.

Disponer in certain connected dispositions.

9.

Aggregable gifts.

10.

Charge of inheritance tax.

11.

Inheritance deemed to be taken.

12.

Taxable inheritance.

13.

Disclaimer.

14.

Surviving joint tenant deemed to take an inheritance, etc.

15.

Market value of property.

16.

Market value of certain shares in private trading companies.

17.

Market value of certain shares in private non-trading companies.

18.

Taxable value of a taxable gift or taxable inheritance.

19.

Value of agricultural property.

20.

Contingencies affecting gifts or inheritances.

21.

Valuation date for tax purposes.

22.

Discretionary trusts.

23.

Dealings with future interests.

24.

Release of limited interests, etc.

25.

Settlement of an interest not in possession.

26.

Enlargement of interests.

27.

Dispositions involving powers of appointment.

28.

Cesser of liabilities.

29.

Disposition enlarging value of property.

30.

Gift subject to power of revocation.

31.

Free use of property, free loans, etc.

32.

When interest in assurance policy becomes interest in possession.

33.

Provisions to apply where section 98 of Succession Act, 1965, has effect.

34.

Disposition by or to a company.

35.

Accountable persons.

36.

Delivery of returns.

37.

Signing of returns, etc.

38.

Affidavits and accounts.

39.

Assessment of tax.

40.

Computation of tax.

41.

Payment of tax and interest on tax.

42.

Set-off of gift tax paid in respect of an inheritance.

43.

Payment of tax by instalments.

44.

Postponent, remission and compounding of tax.

45.

Payment of inheritance tax by transfer of securities.

46.

Overpayment of tax.

47.

Tax to be a charge.

48.

Receipts and certificates.

49.

Recovery of tax and penalties.

50.

Evidence in proceedings for recovery of tax.

51.

Appeals regarding value of real property.

52.

Appeals in other cases.

53.

Exemption of small gifts.

54.

Provisions relating to charities, etc.

55.

Exemption of certain objects.

56.

Payments relating to retirement, etc.

57.

Exemption of certain securities.

58.

Exemption of certain receipts.

59.

Exemption where disposition was made by the donee or successor.

60.

Certificates for probate.

61.

Payment of money standing in names of two or more persons.

62.

Court to provide for payment of tax.

63.

Penalties.

64.

Liability to tax in respect of certain sales and mortgages.

65.

References in deeds and wills, etc., to death duties.

66.

Arrangements for relief from double taxation.

67.

Other relief from double taxation.

68.

Tax, in relation to certain legislation.

69.

Extension of certain Acts.

70.

Delivery, service and evidence of notices and forms, etc.

71.

Regulations.

72.

Care and management.

Acts Referred to

Succession Act, 1965

1965, No. 27

Settled Land Act, 1882

1882, c. 38

Local Government Act, 1941

1941, No. 23

Local Government Services (Corporate Bodies) Act, 1971

1971, No. 6

Income Tax Act, 1967

1967, No. 6

Wills Act, 1837

1837, c. 26

Finance Act, 1894

1894, c. 30

Finance Act, 1954

1954, No. 22

Inland Revenue Regulation Act, 1890

1890, c. 21

Finance Act, 1926

1926, No. 35

Finance (1909-10) Act, 1910

1910, c. 8

Unit Trusts Act, 1972

1972, No. 17

Irish Bankrupt and Insolvent Act, 1857

1857, c. 60

Customs and Inland Revenue Act, 1881

1881, c. 12

Finance Act, 1935

1935, No. 28

Central Bank Act, 1971

1971, No. 24

Finance Act, 1971

1971, No. 23

Title Act, 1964

1964, No. 16

Provisional Collection of Taxes Act, 1927

1927, No. 7