Capital Acquisitions Tax Consolidation Act 2003 (Number 1 of 2003)
70 Exemption for spouses (gifts).
[FA 1990 s127(1)]
Notwithstanding any other provisions of this Act, a gift taken by a donee, who is at the date of the gift the [1]>spouse<[1][1]>spouse or civil partner<[1] of the disponer, is exempt from tax and is not taken into account in computing tax.
[1]
[-]
[+]
Substituted by F(No.3)A11 sched3(9). Deemed to have come into operation as respects a gift or an inheritance taken on or after 1 January 2011.
