Part 7 Payment and Recovery of Tax, Interest and Penalties (ss. 51-65)

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Capital Acquisitions Tax Consolidation Act 2003 (No. 1)
Part 7 Payment and Recovery of Tax, Interest and Penalties (ss. 51-65)

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

Version date: 21 February 2003 - onwards

		Future version	Amendment requiring commencement	Draft proposed change
	51. Payment of tax and interest on tax.
	52. Set-off of gift tax paid in respect of an inheritance.
	53. Surcharge for undervaluation of property.
	53A. Surcharge for late returns.
	54. Payment of tax by instalments.
	55. Payment of tax on certain assets by instalments.
	56. Payment of inheritance tax by transfer of securities.
	57. Overpayment of tax.
	58. Penalties.
	59. Postponement, remission and compounding of tax.
	60. Tax to be a charge.
	61. Receipts and certificates.
	62. Certificate relating to registration of title based on possession.
	63. Recovery of tax and penalties.
	64. Application of certain income tax provisions in relation to the collection and recovery of capital acquisitions tax, etc.
	65. Evidence in proceedings for recovery of tax.