Irish Taxation Institute: Educating, Developing and Representing

CAT Regime Changes Finance Act 2010 - Order Signed on 14 June

11 June 2010

Revenue have made an Order under section 46(2B) of the Capital Acquisitions Tax Consolidation Act 2003. The effect of the Order is that the Probate and CAT changes made by the Finance Act 2010 (i.e. the delivery of Inland Revenue Affidavits directly to the Probate Office, the new pay and file system and the mandatory electronic filing of returns and payment of tax except in straightforward cases) will apply from 14 June 2010.  The eBrief is available here