Capital Acquisitions Tax Consolidation Act 2003 (as amended up to and including Finance Act 2019)
- Section 30 — Valuation date for tax purposes.
- Section 31 — Distributions from discretionary trusts.
- Section 32 — Dealings with future interests.
- Section 33 — Release of limited interests, etc.
- Section 34 — Settlement of an interest not in possession.
- Section 35 — Enlargement of interests.
- Section 36 — Dispositions involving powers of appointment.
- Section 37 — Cesser of liabilities.
- Section 38 — Disposition enlarging value of property.
- Section 39 — Gift subject to power of revocation.