Capital Acquisitions Tax Consolidation Act 2003 (as amended up to and including Finance Act 2019)
- Section 50 — Computation of tax.
- Section 51 — Payment of tax and interest on tax.
- Section 52 — Set-off of gift tax paid in respect of an inheritance.
- Section 53 — Surcharge for undervaluation of property.
- Section 53A — Surcharge for late returns.
- Section 54 — Payment of tax by instalments.
- Section 55 — Payment of tax on certain assets by instalments.
- Section 56 — Payment of inheritance tax by transfer of securities.
- Section 57 — Overpayment of tax.
- Section 58
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Penalties.
- Section 59 — Postponement, remission and compounding of tax.