Finance Act, 2000
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Amendment of section 39 (extension of section 55 (exemption of certain objects) of Capital Acquisitions Tax Act, 1976) of Finance Act, 1978. |
146.—(1) As respects the year 2001 and subsequent years, section 39 of the Finance Act, 1978 , is amended in subsection (1A)(b) by the insertion in subparagraph (i) after “September” of “of which not less than 10 of the days during that period shall fall on a Saturday or a Sunday or both”. | |
(2) This section shall apply to gifts and inheritances taken on or after 10 February 2000. |