(1) THAT, as respects a gift or an inheritance taken on or after 8 April 2009, the definition of "group threshold" in paragraph 1 of Part 1 of Schedule 2 to the Capital Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003) be amended –

(a) in subparagraph (a) by substituting "€304,775" for "€381,000",

(b) in subparagraph (b) by substituting "€30,478" for "€38,100", and

(c) in subparagraph (c) by substituting "€15,239" for "€19, 050".

(2) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927).