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Capital Acquisitions Tax Act, 1976

Aggregable gifts.

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—

(a) on any taxable gift taken by that donee from the same disponer on or after the 28th day of February, 1974; and

(b) on any taxable inheritance taken by that donee, as successor, from the same disponer on or after the 1st day of April, 1975,

be aggregated with the latter taxable gift or taxable inheritance in accordance with the provisions of the Second Schedule.