Capital Acquisitions Tax Consolidation Act 2003
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Payment of inheritance tax by transfer of securities. [CATA 1976 s45] |
56.— Section 22 of the Finance Act 1954 (which relates to the payment of death duties by the transfer of securities to the Minister for Finance) and the regulations made under that Act shall apply, with any necessary modifications, to the payment of inheritance tax by the transfer of securities to the Minister for Finance, as they apply to the payment of death duties by the transfer of securities to the Minister for Finance. |