Capital Acquisitions Tax Consolidation Act 2003 (Number 1 of 2003)

71 Exemption for spouses (inheritances).[FA 1985 s59(1)]
Notwithstanding any other provisions of this Act, an inheritance taken by a successor, who is at the date of the inheritance the [1]>spouse<[1][1]>spouse or civil partner<[1] of the disponer, is exempt from tax and is not taken into account in computing tax.

[1]

[-] [+]

Substituted by F(No.3)A11 sched3(10). Deemed to have come into operation as respects a gift or an inheritance taken on or after 1 January 2011.

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Capital Acquisitions Tax Consolidation Act 2003 (Number 1 of 2003)

71 Exemption for spouses (inheritances).