Capital Acquisitions Tax Consolidation Act 2003


Gift Tax

Charge of gift tax.

[CATA 1976 s4 (part)]

4.—A capital acquisitions tax, to be called gift tax and to be computed in accordance with this Act, shall, subject to this Act and any regulations made under the Act, be charged, levied and paid on the taxable value of every taxable gift taken by a donee.