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Chapter I Taxation of Assets Passing on Inheritance (Probate Tax) (ss. 109-119) |
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109. Interpretation (Chapter I). |
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110. Acquisitions by relevant trusts. |
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111. Application of Principal Act. |
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112. Exemptions. |
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113. Computation of tax. |
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114. Relief in respect of quick succession. |
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115. Incidence. |
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115A. Abatement and postponement of tax |
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116. Payment of tax. |
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117. Interest on tax. |
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118. Postponement of tax. |
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119. Application of section 85 of Finance Act, 1989, and section 133 of Finance Act, 1993. |
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Chapter II Miscellaneous Amendments, etc. (ss. 120-134) |
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120. Interpretation (Chapter II). |
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121. Amendment of section 5 (gift deemed to be taken) of Principal Act. |
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122. Amendment of section 6 (taxable gift) of Principal Act. |
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123. Amendment of section 11 (inheritance deemed to be taken) of Principal Act. |
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124. Amendment of section 12 (taxable inheritance) of Principal Act. |
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125. Amendment of section 16 (market value of certain shares) of Principal Act. |
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126. Amendment of section 90 (arrangements reducing value of company shares) of Finance Act, 1989. |
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127. Construction of certain references in section 16 of Principal Act for purposes of "specified amount" in section 90 of Finance Act, 1989. |
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128. Amendment of section 19 (value of agricultural property) of Principal Act. |
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129. Amendment of section 34 (disposition by or to a company) of Principal Act. |
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130. Amendment of Second Schedule (computation of tax) to Principal Act. |
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131. Amendment of section 107 (application of Principal Act) of Finance Act, 1984. |
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132. Amendment of section 104 (application of Principal Act) of Finance Act, 1986. |
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133. Exemption of certain policies of assurance. |
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134. Repeal, etc. (Chapter II). |
