Capital Acquisitions Tax Consolidation Act 2003 (Number 1 of 2003)

102 Avoidance of double relief.[FA 1994 s135A]
Where the whole or part of the taxable value of any taxable gift or taxable inheritance is attributable to agricultural property to which [1]>section 89(2)<[1][1]>section 89(2) or 89A(2), as the case may be,<[1] applies, such whole or part of the taxable value is not reduced under this Chapter.

[1]

[-] [+]

Substituted by FA24 s101(1)(g). Come into operation on such day or days as the Minister for Finance shall appoint either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions.

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Capital Acquisitions Tax Consolidation Act 2003 (Number 1 of 2003)

102 Avoidance of double relief.