Produced by the Office of the Attorney General
Táirgthe ag Oifig an Ard-Aighne
Amendment of section 21 (application of this Act) of Principal Act.
114.— (1) Section 21 of the Principal Act is amended by substituting the following for paragraph (b):
“(b) the valuation date of the taxable inheritance is the relevant chargeable date;”.
(2) This section applies to inheritances deemed to be taken on or after 1 February 2007.
