Introduction

This is the twenty-sixth edition of Capital Tax Acts, which has long been established as Ireland's definitive reference book on the legislation relating to stamp duties, CAT and Residential Property Tax.

Each section of the book takes the area of tax it deals with and runs through each Act and Statutory Instrument which is relevant to it, with notes which detail definitions, amendments, cross-references, e-Briefings, Tax Briefings, former enactments and relevant case law.

Contents

Stamp Duties: Legislation; Regulations and Orders; European Legislation; Stamp Duty Exemptions (Miscellaneous Acts); Table of Cases (Stamp Duties); Table of Statutory References (Stamp Duties); Destination Table; Index (Stamp Duties)

Capital Acquisitions Tax: Legislation; Regulations and Orders; Table of Cases (Capital Acquisitions Tax); Table of Statutory References (Capital Acquisitions Tax); Destination Table; Index (Capital Acquisitions Tax)

Local Property Tax: Legislation; Regulations and Orders; Table of Statutory References (Local Property Tax); Index (Local Property Tax)