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(a) the aggregate of the taxable values of all taxable gifts taken by the donee on or after 5 December 1991, which have the same group threshold (as defined in Schedule 2) as that other gift, exceeds an amount which is 80 per cent of the threshold amount (as defined in Schedule 2) which applies in the computation of tax on that aggregate, or

(a) the aggregate of the taxable values of all taxable gifts taken by the donee on or after 5 December 1991, which have the same group threshold (as defined in Schedule 2) as that other gift, exceeds an amount which is 80 per cent of the threshold amount (as defined in Schedule 2) which applies in the computation of tax on that aggregate, or

(a) the taxable value of the taxable gift exceeds an amount which is 80 per cent of the group threshold (as defined in Schedule 2) which applies in relation to that gift for the purposes of the computation of the tax on that gift,

(a) notwithstanding anything contained in sections 6 and 11 reference, other than in subsection (13) or (14), to a or a taxable gift includes a reference to an inheritance a taxable inheritance, as the case may be, and

(a) notwithstanding anything contained in sections 6 and 11 reference, other than in subsection (13) or (14), to a or a taxable gift includes a reference to an inheritance a taxable inheritance, as the case may be, and

(2A) For the purposes of subsection (2) (other than in the case of an inheritance to which section 15 or 20 applies), where the relevant date occurs—

(2C) In the case of inheritances referred to in sections 15(1) and 20(1), returns shall be delivered and tax shall be paid within 4 months of the valuation date of such inheritances.

(4) Subsection (2) applies to a charge for tax arising by reason of section 15 section 15 or 20 and to any other gift where—

(2) Subject to paragraph (e) of section 21, any person who is primarily accountable for the payment of tax by virtue of section 45(1), or by virtue of paragraph (c) of section 16 Any person who is primarily accountable for the payment of tax by virtue of paragraph (c) of section 16, paragraph (c) of section 21, or section 45(1), , or who is accountable by virtue of section 45(1) section 45(1), shall , shall, within 4 months after the relevant date referred to in subsection (5)—

(2A) For the purposes of subsection (2) (other than in the case of an inheritance to which section 15 or 20 applies), where the relevant date occurs—

(2C) In the case of inheritances referred to in sections 15(1) and 20(1), returns shall be delivered and tax shall be paid within 4 months of the valuation date of such inheritances.

(3) Subsection (2)(c) (other than in respect of tax arising by reason of section 20) shall be complied with, where the tax due and payable is inheritance tax which is being paid wholly or partly by the transfer of securities to the Minister for Finance under section 56, by—

(4) Subsection (2) applies to a charge for tax arising by reason of section 15 section 15 or 20 and to any other gift where—

(2) Subject to paragraph (e) of section 21, any person who is primarily accountable for the payment of tax by virtue of section 45(1), or by virtue of paragraph (c) of section 16 Any person who is primarily accountable for the payment of tax by virtue of paragraph (c) of section 16, paragraph (c) of section 21, or section 45(1), , or who is accountable by virtue of section 45(1) section 45(1), shall , shall, within 4 months after the relevant date referred to in subsection (5)—

(b) the donee or, in a case to which section 32(2) applies, the transferee (within the meaning of, and to the extent provided for by, that section) is required by notice in writing by the Commissioners to deliver a return,

(b) where the donee or, in a case to which section 32(2) applies, the transferee (within the meaning of, and to the extent provided for by, that section) is required by notice in writing by the Commissioners to deliver a return, the date of the notice.

(2) Subject to paragraph (e) of section 21, any person who is primarily accountable for the payment of tax by virtue of section 45(1), or by virtue of paragraph (c) of section 16 Any person who is primarily accountable for the payment of tax by virtue of paragraph (c) of section 16, paragraph (c) of section 21, or section 45(1), , or who is accountable by virtue of section 45(1) section 45(1), shall , shall, within 4 months after the relevant date referred to in subsection (5)—

(b) notwithstanding section 49, make on that return an assessment of such amount of tax as, to the best of that person’s knowledge, information and belief, ought to be charged, levied and paid on that valuation date, and

(7A) The making of enquiries by the Commissioners for the purposes of subsection (7)(a) or the authorising of inspections by the Commissioners under subsection (7)(b) in connection with or in relation to any relevant return (within the meaning given in section 49(6A)(b)) may not be initiated after the expiry of 4 years commencing on—

(b) In this subsection “neglect” means negligence or a failure to deliver a correct relevant return (within the meaning given in section 49(6A)(b)).

(b) notwithstanding section 49, make on that additional return an assessment of such amended amount of tax as, to the best of that person’s knowledge, information and belief, ought to be charged, levied and paid on the relevant gift, and

(b) notwithstanding section 49, make on that additional return an assessment of such amended amount of tax as, to the best of that person’s knowledge, information and belief, ought to be charged, levied and paid on the relevant gift, and

(11) Any assessment or payment of tax made under this section shall include interest on tax payable in accordance with section 51.

(3) Subsection (2)(c) (other than in respect of tax arising by reason of section 20) shall be complied with, where the tax due and payable is inheritance tax which is being paid wholly or partly by the transfer of securities to the Minister for Finance under section 56, by—

(10) Any amount of tax payable by an accountable person in respect of an assessment of tax made by that accountable person on a return delivered by that accountable person (other than an amount of that tax payable by the transfer of securities to the Minister for Finance under section 56) shall accompany the return and be paid to the Collector.

(3A) A return to be delivered in accordance with subsection (2A) shall only be delivered in accordance with the provisions of Chapter 6 of Part 38 of the Taxes Consolidation Act 1997 except where a relief or an exemption (other than the exemption referred to in section 69) is not being claimed by a person under this Act and the interest taken by a person in property is an absolute interest which is not subject to any conditions or restrictions.

(3A) A return to be delivered in accordance with subsection (2A) shall only be delivered in accordance with the provisions of Chapter 6 of Part 38 of the Taxes Consolidation Act 1997 except where a relief or an exemption (other than the exemption referred to in section 69) is not being claimed by a person under this Act and the interest taken by a person in property is an absolute interest which is not subject to any conditions or restrictions.