(1) The Capital Acquisitions Tax Act, 1976, is hereby amended by the insertion of the following section after section 52 of that Act:
"52A. No appeal shall lie under section 51 or 52 until such time as the person aggrieved by the decision or assessment (as the case may be) complies with section 36(2) in respect of the gift or inheritance in relation to which the decision or assessment is made, as if there were no time-limit for complying with section 36(2) and that person were a person primarily accountable for the payment of tax by virtue of section 35(1) and required by notice in writing by the Commissioners to deliver a return.".
(2) This section shall have effect in relation to gifts or inheritances taken on or after the 12th day of February, 1998.