Capital Acquisitions Tax Consolidation Act 2003 (Number 1 of 2003)
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88A. Certain transfers by qualified cohabitants.
Notwithstanding any other provision of this Act, a gift or inheritance taken by virtue or in consequence of an order under Part 15 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 by a qualified cohabitant, within the meaning of that Act, is exempt from tax and is not taken into account in computing tax.
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Inserted by F(No.3)A11 sched3(21). Deemed to have come into operation as respects a gift or an inheritance taken on or after 1 January 2011.