7. Liability to gift tax in respect of gift taken by joint tenants.

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Capital Acquisitions Tax Consolidation Act 2003 (No. 1)
Part 2 Gift Tax (ss. 4-8)
7. Liability to gift tax in respect of gift taken by joint tenants.

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Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 21 February 2003 - onwards

The liability to gift tax in respect of a gift taken by persons as joint tenants is the same in all respects as if they took the gift as tenants in common in equal shares.

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