No. 8/1976:

CAPITAL ACQUISITIONS TAX ACT, 1976

AN ACT TO CHARGE AND IMPOSE ON CERTAIN GIFTS AND INHERITANCES DUTIES OF INLAND REVENUE TO BE KNOWN AS GIFT TAX AND INHERITANCE TAX, TO AMEND THE LAW RELATING TO INLAND REVENUE AND TO MAKE FURTHER PROVISIONS IN CONNECTION WITH FINANCE.

[31st March, 1976]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: