Capital Acquisitions Tax Consolidation Act 2003 (as amended up to and including Finance Act 2019)
- Section 40 — Free use of property, free loans, etc.
- Section 41 — When interest in assurance policy becomes interest in possession.
- Section 42 — Provisions to apply where section 98 of Succession Act 1965 has effect.
- Section 43 — Disposition by or to a company.
- Section 44 — Arrangements reducing value of company shares.
- Section 45 — Accountable persons.
- Section 45A — Obligation to retain certain records.
- Section 45AA — Liability of certain persons in respect of non-resident beneficiaries.
- Section 46 — Delivery of returns.
- Section 46A — Expression of doubt.
- Section 47 — Signing of returns, etc.
- Section 48
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Affidavits and accounts.
- Section 48A
— Information about a deceased person’s property.
- Section 49 — Assessment of tax.