Revenue: CAT Consolidation Act 2003 Notes for Guidance - Finance Act 2015 Edition
                                50Computation of tax
This section provides that gift tax and inheritance tax are to be assessed in accordance with Schedule 2. The assessment provisions relating to the 6% and 1% charges imposed ...
                                
                                    
                        
                    
                                        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.
                                    
                                
                            