Statements (16)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:administeredBy |
gptkb:Revenue_Commissioners
|
| gptkbp:alsoKnownAs |
CAT
|
| gptkbp:appliesTo |
gifts
inheritances |
| gptkbp:country |
gptkb:Ireland
|
| gptkbp:excludes |
spouse or civil partner
|
| https://www.w3.org/2000/01/rdf-schema#label |
Capital Acquisitions Tax
|
| gptkbp:introducedIn |
1976
|
| gptkbp:legislature |
gptkb:Capital_Acquisitions_Tax_Consolidation_Act_2003
|
| gptkbp:rating |
33% (as of 2024)
|
| gptkbp:taxedOn |
beneficiary
|
| gptkbp:taxStatus |
transfer tax
|
| gptkbp:threshold |
relationship to disponer
|
| gptkbp:bfsParent |
gptkb:Irish_Revenue_Commissioners
|
| gptkbp:bfsLayer |
6
|