Finance Act 2009
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PART 5 Capital Acquisitions Tax | ||
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Amendment of Schedule 2 (computation of tax) to Capital Acquisitions Tax Consolidation Act 2003. |
27.— (1) Schedule 2 to the Capital Acquisitions Tax Consolidation Act 2003 is amended— | |
(a) in the definition of “ group threshold ” in paragraph 1 of Part 1— | ||
(i) in subparagraph (a) by substituting “€304,775” for “€381,000”, | ||
(ii) in subparagraph (b) by substituting “€30,478” for “€38,100”, and | ||
(iii) in subparagraph (c) by substituting “€15,239” for “€19,050”, | ||
and | ||
(b) by substituting “25” for “22” in the Table in Part 2. | ||
(2) This section applies to gifts and inheritances taken on or after 8 April 2009. |