Taxes Consolidation Act, 1997 (Number 39 of 1997)
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730GB Capital acquisitions tax: set-off.
Where appropriate tax is payable as a result of the death of a person, the amount of such tax, in so far as it has been paid, shall be treated as an amount of capital gains tax paid for the purposes of section 63 of the Finance Act, 1985.
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730GB
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Capital acquisitions tax: <[3]
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Capital Acquisitions Tax Consolidation Act<[3]
set-off.
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Capital acquisitions tax:<[3]
Where on the death of a person, an assurance company is liable to account for appropriate tax (within the meaning of section 730F(1)) in connection with a gain arising on a chargeable event in relation to a life policy, the amount of such tax, in so far as it does not exceed the amount of appropriate tax to which the assurance company would be liable if that tax was calculated in accordance with section 730F(1)(a), shall be treated as an amount of capital gains tax paid for the purposes of section 104 of the Capital Acquisitions Tax Consolidation Act 2003.
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