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Amendment of Schedule 2 (computation of tax) to Principal Act.
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85.— (1) The Principal Act is amended—
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(a) in paragraph 1 of Part 1 of Schedule 2 in the definition of “group threshold”—
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(i) in subparagraph (a) by substituting “€225,000” for “€250,000”,
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(ii) in subparagraph (b) by substituting “€30,150” for “€33,500”, and
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(iii) in subparagraph (c) by substituting “€15,075” for “€16,750”,
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and
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(b) in the Table in Part 2 of Schedule 2 by substituting “33” for “30”.
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(2) This section applies to gifts and inheritances taken on or after 6 December 2012.
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