Finance Act, 1980
|
PART IV Capital Acquisitions Tax | ||
|
Amendment of section 19 of Capital Acquisitions Tax Act, 1976. |
83.— Section 19 of the Capital Acquisitions Tax Act, 1976 , shall, as respects a gift or inheritance taken on or after the 1st day of April, 1980, have effect as if “£150,000” were substituted for “£100,000” in each place where it occurs. |