Capital Acquisitions Tax Consolidation Act 2003 (as amended up to and including Finance Act 2019)
- Section 20 — Annual acquisitions by discretionary trusts.
- Section 21 — Application of this Act.
- Section 22 — Exemptions.
- Section 23 — Computation of tax.
- Section 24 — Values agreed.
- Section 25 — [ Penalty.] [section deleted]
- Section 26 — Market value of property.
- Section 27 — Market value of certain shares in private companies.
- Section 28 — Taxable value of a taxable gift or inheritance.
- Section 29 — Contingencies affecting gifts or inheritances.