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Updated to 5 April 2024 (Act No. 9 of 2024 and S.I. No. 141 of 2024)

Capital Acquisitions Tax Act 1976
No. 8 of 1976

Contents

Commencement

SectionCommencement DateCommencement Information
Whole Act 31 March 1976 Commenced on enactment

Amendments and other effects

How AffectedAffecting Provision
Rep. with saver. 1/2003, s.118 (1) (2) (3) (4)
Am. 9/1984, ss. 106, 107
  10/1985, s.59
  13/1986, s.104 (e) (ii)
Appl. with ness. mods. 39/1997, ss. 824 (2), 1097
Applic. of. 13/1986, s.104 (d)
Provns. as to revenue offences under. 15/1983, s.94
Provns. as to secrecy rstrct. 15/1983, s.23 (3)
Provn. relating to deduction of relationships between persons for purposes of. 12/1988, s.74
Rstrct. 13/1991, s.129 (2) (7)
  8/1995, s.165
  26/1995, ss. 1 (2) (a), 51 (1) (2) (a) (b) (c)
  33/1996, ss. 1 (2), 34
  22/1997, s.142 (1) (2)
  39/1997, ss. 8 (2), 1086 (3), 1097
Rstrct., retro effect. 10/1989, s.90 (7) (11)
  10/1990, s.127 (1) (2)
S.2 (1) am. 9/1984, s.105
  9/1992, s.223 (1) (2)
  8/1995, s.157
S.2 (1), def. of "child" am., retro. effect. 10/1989, s.80 (1) (a) (2)
S.2 (5) am., retro. effect. 10/1989, s.80 (1) (b) (2)
S.2 (5A), subsec. ins. 3/2000, s.137 (1) (2)
S.5 am. 13/1993, s.121 (1)
S.5, applic. rstrct. 13/1994, s.147
S.5 (5) appl. 13/1993, s.112 (d) (ii)
S.5 (6) am. 14/1982, s.99
S.6 (1), subsec. substit. 13/1993, s.122 (1) (2)
  3/2000, s.138 (1) (a) (2) (3)
S.6 (2) am. 5/2002, s.138, sch. 6, pars. 2 (a) (6) (b) (i)
S.6 (3), subsec. substit. 3/2000, s.138 (1) (b) (2) (3)
S.9 cesser. 9/1984, ss. 110 (2), 112
S.11 am. 13/1993, s.123 (1)
S.11, applic. rstrct. 13/1994, s.148
S.12 (1) (a) substit. 13/1993, s.124 (1) (2)
S.12 (1), subsec. substit. 3/2000, s.139 (1) (a) (2) (3)
S.12 (2) am. 3/2000, s.139 (1) (b) (2) (3)
S.12 (3) (4), subsecs. ins. 3/2000, s.139 (1) (c) (2) (3)
S.15, applic. rstrct. 13/1991, s.117 (1) (4)
Ss. 15-17, appl. with mods. 13/1991, s.105
S.16, applic. of. 9/1984, s.107 (a)
S.16, constr. of refs. 13/1993, s.111 (b)
S.16, constr. of refs. appl. 13/1993, ss. 123 (2), 127 (1)
S.16, constr. of refs. for cert. purps. 13/1986, s.104 (a)
S.16 (1), substit. retro. 13/1993, s.125 (1) (a) (2)
S.16 (2) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S.16 (2), def. of "group of shares" ins. retro. 13/1993, s.125 (1) (b) (i) (2)
S.16 (2), def. of "private company" substit. 9/1996, s.121
S.16 (2), def. of "private trading company" del. retro. 13/1993, s.125 (1) (b) (ii) (2)
S.16 (2), def. of "share" ins. retro. 13/1993, s.125 (1) (b) (iii) (2)
S.17, rep. retro. 13/1993, s.134 (1) (2)
S.18, appl. with mods. 13/1993, s.111 (g)
S.18 (4) (a), appl. with mods. 13/1993, s.112 (d) (ii)
S.18 (5) (f) am. 7/2001, s.216
S.19 am. 14/1980, s.83
  14/1982, s.100
  13/1994, s.141 (1) (a) (b) (2)
S.19, applic. rstrct. 13/1993, s.111 (f)
S.19, constr. of refs. 13/1993, s.128
S.19 (1) am. 8/1995, s.158 (1) (b) (2), table
S.19 (1), def. of "agricultural value" am. 13/1991, s.114 (a)
S.19 (1), def. of "agricultural value" substit. 9/1996, s.122 (1) (a) (2)
  22/1997, s.134 (1) (a) (2)
S.19 (1), def. of "farmer" am. 13/1991, s.114 (b)
S.19 (1), def. of "farmer" substit. 3/2000, s.140 (1) (a) (2)
S.19 (1) (a) am. 8/1995, s.158 (1) (a) (i) (2), table
S.19 (1) (b) am. 8/1995, s.158 (1) (a) (ii) (2), table
S.19 (1) (c) am. 8/1995, s.158 (1) (a) (iii) (2), table
S.19 (4) am. 13/1994, s.141 (1) (d) (2)
  8/1995, s.158 (1) (c) (2), table
S.19 (4) del. 9/1996, s.122 (1) (b) (2)
S.19 (4), subsec. substit. 13/1994, s.141 (1) (c) (2)
S.19 (5) (a) am. 9/1996, s.122 (1) (c) (i) (ii) (2)
  22/1997, s.134 (1) (b) (2)
  7/2001, s.217
S.19 (5) (a), par. substit. 13/1994, s.141 (1) (e) (2)
  3/2000, s.140 (1) (b) (2)
S.19 (5) (a) (ii) am. 5/2002, s.116 (1) (2)
S.19 (5) (c), par. ins. 8/1995, s.158 (1) (d) (2), table
S.19 (6), appl. with mods. 8/1995, s.166 (3) (8)
S.20, appl. with mods. 13/1993, s.112 (d) (ii)
S.20 rstrct. 13/1993, s.112 (d) (iii)
S.21, appl. with mod. 9/1984, s.107 (b)
S.21, applic. rstrct. 13/1986, s.104 (g)
S.31 (6) am. 5/2002, s.138, sch. 6, pars. 2 (b), 6 (b) (ii)
S.34 (1) (2), substit. retro. 13/1993, s.129 (1)
S.35, ext. retro. effect. 10/1989, s.81
S.35 (1), applic. rstrct. 9/1984, s.107 (g)
  13/1986, s.104 (g)
  13/1993, s.111 (f)
S.35 (2), applic. of. 13/1986, s.104 (d)
S.35 (2), constr. of refs. 13/1993, s.111 (d)
S.35 (7) am. 14/1980, s.84
S.36 am. 14/1982, s.101
S.36, am. retro. 21/1978, s.42
S.36, s. prosp. 10/1989, ss. 74, 100 (10)
S.36 rstrct. 13/1993, s.116 (1) (a)
S.36 (1) (a) (iii), subpar. substit. 2/1999, ss. 200 (a), 217 (7)
S.36 (2), applic. rstrct. 9/1984, s.107 (g)
  13/1986, s.104 (g)
S.36 (2), constr. of refs. 13/1993, s.111 (e)
S.36 (3) (b), appl. with mods. 13/1993, s.116 (2)
S.36 (3) (4), subsec. substit. 9/1984, ss. 110 (1), 112
S.36 (3) (4), applic. rstrct. 9/1984, s.107 (g)
  13/1986, s.104 (g)
S.36 (4), applic. rstrct. 13/1993, s.111 (f)
S.36 (4) (a) am. 5/2002, s.117 (1) (a) (2)
S.36 (4) (c) (d) (e), pars. substit. 2/1999, ss. 200 (b), 217 (7)
S.36 (4), subsec. substit. 3/2000, s.141 (1) (a) (2)
S.36 (5), applic. rstrct. 9/1984, s.107 (g)
  13/1986, s.104 (g)
S.36 (6), constr. of refs. 13/1993, s.111 (j)
S.36 (12) - (15), subsecs. ins. 2/1999, ss. 200 (c), 217 (7)
S.36 (14) (a), par. substit. 3/2000, s.141 (1) (b), (2)
S.36 (14) (b) (c) am. 5/2002, s.117 (1) (b) (2)
S.37 (4), subsec. substit. 10/1989, s.82
S.39, applic. rstrct. 13/1993, s.116 (1) (a)
S.39, saving for cert. powers of Comms. under, prosp. 10/1989, ss. 75, 100 (10)
S.39 (7), prov. del. 31/1996, ss. 2, 24 (5)
S.39 (7), subsec. substit. 25/1996, s.8
S.40, applic. rstrct. 9/1984, s.107 (g)
  13/1986, s.104 (g)
  13/1993, s.111 (f)
S.41 rep. 5/2005, ss. 145 (6) (a) (b) (v), 150 (9)
S.41, appl., prosp. 10/1989, ss. 79 (2), 100 (10)
S.41, appl. with mods. 9/1984, s.107 (f)
S.41, ext. prosp. 10/1989, ss. 76 (2), 100 (10)
S.41 rstrct. 16/1976, s.29
  39/1997, ss. 1089 (2), 1097
S.41 (1)-(3), applic. rstrct. 13/1993, s.111 (f)
S.41 (2) am. 21/1978, s.43
  3/1998, s.133 (4) (a) (6)
  5/2002, s.129 (3) (a) (7)
S.41 (2A), subsec. ins. 2/1999, ss. 202, 217 (7)
S.41 (2A) (b) am. 5/2002, s.118 (1) (a) (2) (a)
S.41 (2A) (d) am. 5/2002, s.118 (1) (a)
S.41 (2A) (e), par. ins. 5/2002, s.118 (1) (c) (2) (b)
S.41 (3), subsec. substit. prosp. 10/1989, ss. 76 (1), 100 (10)
S.41 (4), applic. rstrct. 13/1991, s.120 (3)
S.43, applic. rstrct. 13/1986, s.104 (g)
  13/1993, s.111 (f)
S.43 (4) appl. 8/1995, s.164 (2) (a) (4)
S.45, applic. rstrct. 9/1984, s.107 (g)
  13/1986, s.104 (g)
S.46 am. 10/1985, ss. 61 (3) (4), 62 (2)
  13/1986, s.109 (1) (a)
S.46 rstrct. 16/1981, s.46 (2)
  13/1991, s.116 (3)
  13/1994, s.143 (4)
S.46 (1) am. 3/1998, s.133 (4) (b) (6)
  5/2002, s.129 (3) (b) (7)
S. 46(1) rate of interest prescribed S.I. No. 176 of 1990, regs. 2, 3(d)
S.46 (2), subsec. added. 13/1986, s.109 (1) (b)
S.48 (3)-(5), subsecs. substit. 3/2000, s.142 (a)
S.48 (5)-(7), subsecs. ins. retro. 9/1984, s.113
S.48 (7), subsec. del. 3/2000, s.142 (1) (b)
S.51 (2), subsec. ins. 2/1999, ss. 203, 217 (7)
S.52, cert. provns. of appl. with mods., prosp. 10/1989, ss. 79 (4), 100 (10)
S.52 (1) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S.52 (5) (a) (va), subpar. ins. 3/1998, s.134 (3) (4)
S.52 (5) (a) (xi), subpar. ins. 8/1995, s.159
S.52 (7), subsec. substit. 5/2002, s.119 (1) (2)
S.52A, new s. 3/1998, s.129
S.53 (1) am. 21/1978, s.44
  2/1999, ss. 204, 217 (7)
  7/2001, s.240, sch. 5
S.53 (3) cesser. 9/1984, ss. 110 (2), 112
S.54 (1), subsec. substit. 9/1984, ss. 110 (3), 112
  3/2000, s.143 (1) (2)
S.54 (1) (b) am. 7/2001, s.240, sch. 5
S.54 (2), subsec. substit., prosp. effect 10/1987, s.50
S.55, applic. ext. 21/1978, s.39
S.55 (1) (b) (c) appl. 8/1995, s.166 (6) (b) (8)
S.55 (2) (a) am. 9/1984, ss. 110 (4), 112
S.55 (2) (a) (va), subpar. ins. 3/1998, s.134 (3) (4)
S.55 (3), subsec. substit. 8/1995, s.160 (1) (a) (2)
S.55 (3) am. 8/2004, s.81
S.55 (3) (4), appl. 13/1993, s.110 (2)
S.55 (4), constr. of refs. 13/1993, s.111 (k)
S.55 (4), subsec. substit. 8/1995, s.160 (1) (b) (2)
  3/2000, s.144 (1) (2)
S.55 (5), subsec. ins. 7/2001, s.218
S.57 am. 21/1978, s.40
S.57, applic. rstrct. 9/1984, s.107 (g)
  13/1986, s.104 (g)
S.57 (1), "unit trust scheme" def. substit. 13/1991, s.121 (1) (a) (2)
S.57 (2) am. 9/1984, ss. 110 (5), 112
  13/1991, s.121 (1) (b) (2)
S.57 (2) (a), constr. of refs. 13/1993, s.111 (i)
S.57 (2) (a), par. substit. 7/2001, s.219
S.57 (3) am. 22/1997, s.135
S.58 (2) (b) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S.58 (3), subsec. ins. 2/1999, ss. 205, 217 (7)
S.58 (4), subsec. ins. 3/2000, s.152 (1) (2)
S.59A, new s. 9/1996, s.123 (1) (2)
S.59B, new s. 2/1999, ss. 206, 217 (7)
S.59C, new s. 3/2000, s.151 (1) (2)
S.59C (1A), subsec. ins. 7/2001, s.220
Ss. 59D, 59E, new ss. ins. 7/2001, ss. 221, 222
S.60, appl. with mods. 13/1993, s.111 (h)
S.61 (1) am. 7/2001, s.223
S.61 (3) am. 7/2001, s.240, sch. 5
S.61 (7) am. 32/2000, ss. 7 (1), 8 (2), sch.
S.61 (7), rep. (in pt). 12/2001, ss. 12 (1), 13 (2), sch. pt. 1
S.61 (8), subsec. added. 13/1986, s.110
S.63 (1) (a) am. 13/1993, s.111 (l) (ii)
  7/2001, s.240, sch. 5
S.63 (1) (b) am. 13/1993, s.111 (l) (iv)
  7/2001, s.240, sch. 5
S.63 (1), subsec. substit. prosp. 10/1989, ss. 77 (a), 100 (10)
S.63 (2) am. 13/1993, s.111 (l) (iii)
  7/2001, s.240, sch. 5
S.63 (2), am. prosp. 10/1989, ss. 77 (b), 100 (10)
S.63 (3), am. prosp. 10/1989, ss. 77 (c), 100 (10)
S.63 (3), substit. (in pt.). 13/1993, s.111 (l) (i)
S.63 (3) (i) am. 7/2001, s.240, sch. 5
S.63 (7) am. 13/1993, s.111 (l) (iii)
  7/2001, s.240, sch. 5
S.63 (7), am. prosp. 10/1989, ss. 77 (d), 100 (10)
S.63 (9) am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
S.67 (4) rep. 18/1977, s.54 (3), sch. 2, pt. 4
S.70 (3), subsec. substit. 5/2002, s.120 (1) (2)
Sch. 1, pts. 2, 3 am. 7/2001, s.240, sch. 5
Sch. 2 am. 10/1990, s.128 (i)
Sch. 2 rstrct. 9/1984, s.107 (g)
  13/1993, s.111 (f)
Sch. 2, par. 3 (a) (ii) am. 5/2002, s.121 (1) (2)
Sch. 2, pt. 1 am. 7/2001, s.240, sch. 5
Sch. 2, pts. 1, 2 am. 14/1982, s.102
  9/1984, ss. 111 (a) (b), 112
Sch. 2, pt. 1, par. 1, appl. with mods. retro. 13/1991, s.116
Sch. 2, pt. 1, par. 3 substit. 22/1997, s.136
Sch. 2, pt. 1, par. 3 (a) (ii) am. 2/1999, ss. 201, 217 (7)
Sch. 2, pt. 1, par. 7 rstrct. 10/1985, s.61 (2) (3)
Sch. 2, pt. 1, pars. 1-7, pars. substit. 3/2000, s.145 (1) (a) (2)
Sch. 2, pt. 1, par. 9 am. 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31
Sch. 2, pt. 1, par. 9, def. del. 13/1993, s.130 (b)
Sch. 2, pt. 1, par. 9, defs. ins. 13/1993, s.130 (c) (d)
Sch. 2, pt. 1, par. 9, def. of "company" substit. 13/1993, s.130 (a)
Sch. 2, pt. 1, par. 9 substit., retro. effect 10/1989, s.83
Sch. 2, pt. 1, par. 10 ins. 16/1981, s.46 (1)
Sch. 2, pt. 2, pt. substit. 13/1991, s.115
  13/1994, s.142 (1) (2)
  3/2000, s.145 (1) (b) (2)

SIs made under the Act

SectionSIs made under the Act
S. 40 European Centre for Medium-range Weather Forecasts (Designation) Order 1974 (S.I. No. 381 of 1974)
  International Cocoa Organisation (Designation) Order 1974 (S.I. No. 380 of 1974)
S. 46 Payment of Interest on Overpaid Tax Regulations 1990 (S.I. No. 176 of 1990)
S. 66 Double Taxation Relief (Taxes on Estates of Deceased Persons and Inheritances and on Gifts) (United Kingdom) Order 1978 (S.I. No. 279 of 1978)
S. 71 Capital Acquisitions Tax (Heritage Houses and Gardens) Regulations 1987 (S.I. No. 28 of 1987)