Dáil debates

Tuesday, 6 December 2011

Financial Resolution No. 9: Capital Acquisitions Tax

 

(1) THAT, as respects a gift or an inheritance taken on or after 7 December 2011, 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 by substituting "€183,688" for "€244,000" in subparagraph (a) of the definition.

(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).