Capital Acquisitions Tax Consolidation Act 2003 (as amended up to and including Finance Act 2019)
- Section 10 — Inheritance deemed to be taken.
- Section 11 — Taxable inheritance.
- Section 12 — Disclaimer.
- Section 13 — Surviving joint tenant deemed to take an inheritance, etc.
- Section 14 — Interpretation (Chapter 2).
- Section 15 — Acquisitions by discretionary trusts.
- Section 16 — Application of this Act.
- Section 17 — Exemptions.
- Section 18 — Computation of tax.
- Section 19 — Interpretation (Chapter 3).