101. Withdrawal of relief.

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Capital Acquisitions Tax Consolidation Act 2003 (No. 1)
Part 10 Reliefs (ss. 89-107)
Chapter 2 Business relief (ss. 90-102)
101. Withdrawal of relief.

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

Version date: 23 December 2025 - onwards

Version 5 of 5

(1) In this section "relevant period", in relation to relevant business property comprised in a gift or inheritance, means the period of 6 years commencing on the valuation date of the gift or inheritance.

(2)

(a) The reduction which would fall to be made under section 92 in respect of relevant business property comprised in a gift or inheritance shall cease to be applicable if and to the extent that the property, or any property which directly or indirectly replaces it -

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