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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 5 October 2006 - onwards
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122. Payment of tax by means of donation of heritage property to an Irish heritage trust.

(1) The Principal Act is amended in Chapter 5 of Part 42 by inserting the following after section 1003:

"1003A.

(1) In this section -

'the Acts' means -

(a) the Tax Acts (other than Chapter 8 of Part 6, Chapter 2 of Part 18 and Chapter 4 of this Part),

(b) the Capital Gains Tax Acts, and

(c) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,

and any instruments made thereunder;

'arrears of tax' means tax due and payable in accordance with any provision of the Acts (including any interest and penalties payable under any provision of the Acts in relation to such tax) -

(a) in the case of income tax, corporation tax or capital gains tax, in respect of the relevant period, or

(b) in the case of gift tax or inheritance tax, before the commencement of the calendar year in which the relevant gift is made,

which has not been paid at the time a relevant gift is made;

'contents of the building' means furnishings historically associated with th

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