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Amendment of Schedule 2 to Principal Act (computation of tax)
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53. (1) The Principal Act is amended in paragraph 1 of Part 1 of Schedule 2, in the definition of “group threshold”—
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(a) in paragraph (a), by substituting “€310,000” for “€280,000”,
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(b) in paragraph (b), by substituting “€32,500” for “€30,150”, and
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(c) in paragraph (c), by substituting “€16,250” for “€15,075”.
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(2) This section applies to gifts and inheritances taken on or after 12 October 2016.
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