Revenue has updated several Capital Acquisitions Tax Manuals.
- Part 10 Favourite Niece/Nephew Relief has been amended to provide a more detailed explanation of the relief.
- Part 11 Agricultural Relief has been updated to reflect the streamlining of agricultural qualifications introduced in Finance Act 2022.
- Part 24 Dwelling House Exemption has been amended to clarify that the exemption will not cease to apply if the dwelling house is sold within six years and the full proceeds from the sale are used to purchase a replacement dwelling house.