1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1999
Date-stamp loading
  1. Finance Act, 1999 (No. 2)
  2. Part 6 Capital Acquisitions Tax (ss. 199-206)
  3. 204. Amendment of section 53 (exemption of small gifts) of Principal Act.
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 25 March 1999 - onwards
    Version 1 of 1    

204. Amendment of section 53 (exemption of small gifts) of Principal Act.

Section 53(1) of the Principal Act shall have effect, as respects relevant periods ending after the 31st day of December, 1998, as if "£1,000" were substituted for "£500" (provided for by section 44 of the Finance Act, 1978).

Comparing proposed amendment...
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