Part 9 Exemptions (ss. 69-88A)

Please note that AI-generated content should not be considered legal advice. Users are encouraged to consult with qualified professionals or legal advisors where specific legal guidance is required.

We are committed to transparency and responsible use of AI in a way that supports, but never replaces, human expertise.

If you have any questions or concerns about the use of AI on our platform, please feel free to contact us.

Capital Acquisitions Tax Consolidation Act 2003 (No. 1)
Part 9 Exemptions (ss. 69-88A)

Previous Next

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
	69. Exemption of small gifts.
	70. Exemption for spouses or civil partners (gifts).
	71. Exemption for spouses or civil partners (inheritances).
	72. Relief in respect of certain policies of insurance.
	73. Relief in respect of certain policies of insurance relating to tax payable on gifts.
	74. Exemption of certain policies of assurance.
	75. Exemption of specified collective investment undertakings.
	76. Provisions relating to charities, etc.
	77. Exemption of heritage property.
	78. Heritage property of companies.
	79. Exemption of certain inheritances taken by parents.
	80. Payments relating to retirement, etc.
	81. Exemption of certain securities.
	82. Exemption of certain receipts.
	83. Exemption where disposition was made by the donee or successor.
	84. Exemption relating to qualifying expenses of incapacitated persons.
	85. Exemption relating to retirement benefits.
	86. Exemption relating to certain dwellings.
	87. Exemption of certain benefits.
	88. Exemption of certain transfers from capital acquisitions tax following dissolution of marriage or civil partnership.
	88A. Certain transfers by qualified cohabitants.