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.