1. Revenue Guidance
  2. Gains, gifts and inheritance
  3. Capital Acquisitions Tax (CAT) reliefs
Marriage settlements (pre 1 April 1975) This relief applies to marriage settlements made before 1 April 1975 and to inheritances taken by the grandchildren of the person giving the inheritance. ...
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Other Editions

  • Marriage settlements (pre 1 April 1975) (ingested November 23, 2018)
  • Marriage settlements (pre 1 April 1975) (ingested November 30, 2018)
  • Marriage settlements (pre 1 April 1975) (ingested January 25, 2019)
  • Marriage settlements (pre 1 April 1975) (ingested November 15, 2019)
  • Marriage settlements (pre 1 April 1975) (ingested September 11, 2020)
  • Marriage settlements (pre 1 April 1975) (ingested September 18, 2020)
  • Marriage settlements (pre 1 April 1975) (ingested October 9, 2020)
  • Marriage settlements (pre 1 April 1975) (ingested November 27, 2020)
  • Certain marriage settlements (pre 1 April 1975) (ingested October 29, 2021)
  • Certain marriage settlements (pre 1 April 1975) (ingested March 4, 2022)
  • Relief for certain marriage settlements (pre 1 April 1975) (ingested August 3, 2023)
  • Marriage settlements (pre 1 April 1975) (ingested April 13, 2018)