Capital Acquisitions Tax Consolidation Act 2003 (as amended up to and including Finance Act 2019)
- Section 1 — Short title.
- Section 2 — General interpretation.
- Section 3 — Meaning of “on a death”.
- Section 4 — Charge of gift tax.
- Section 5 — Gift deemed to be taken.
- Section 6 — Taxable gift.
- Section 7 — Liability to gift tax in respect of gift taken by joint tenants.
- Section 8 — Disponer in certain connected dispositions.
- Section 9 — Charge of inheritance tax.