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825. Residence treatment of donors of gifts to the State.

(1) In this section -

"the Acts" means -

(a) the Tax Acts,

(b) Capital Acquisitions Tax Consolidation Act 2003, and

(c) the Capital Acquisitions Tax Act, 1976;

"donor" means an individual who makes a gift to the State;

"gift" means a gift of property to the State which, on acceptance of the gift by the Government pursuant to the State Property Act, 1954, becomes vested pursuant to that Act in a State authority within the meaning of that Act;

"Irish tax" means any tax imposed by the Acts;

"property" includes interests and rights of any description;

"relevant date", in relation to an individual (being a donor or the spouse of a donor), means the date (not being earlier than the 1st day of September, 1974) on which the individual leaves the State for the purpose of residence (other than occasional residence) outside the State;

"tax in that country" means any tax imposed in that country which is identical with or substantially similar to Irish tax;

"visits" means -

(a) in relation to a don

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