Part 5 of the Bill deals with a number of changes to the capital acquisitions tax code. Section 146 makes changes to the general administration of CAT and will facilitate swifter processing of gift and inheritance tax returns. The new measures already apply to other taxes and the changes mean that in the future the system of self-assessment for CAT will be more like the system that currently operates for the other self-assessed taxes. In addition, the changes are an essential element in the Revenue's soon-to-be launched on-line filing facility for CAT returns.