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Commentary

IR1.4.4 Capital Acquisitions Tax

Republic of Ireland

A gift or inheritance is within the charge to Capital Acquisitions Tax if:

  1. Ìý

    •ÌýÌýÌýÌý either the disponer or the beneficiary is Irish resident or ordinarily resident, or

  2. Ìý

    •ÌýÌýÌýÌý if the subject of the gift

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