Revenue: CAT Consolidation Act 2003 Notes for Guidance - Finance Act 2015 Edition
84Exemption relating to qualifying expenses of incapacitated persons
Summary
This section provides exemption from capital acquisitions tax for gifts and inheritances taken exclusively for the ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.