Schedule 3 Consequential amendments
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In the enactments specified in column (1) of the following Table for the words set out or referred to in column (2), there shall be substituted the words set out in the corresponding entry in column (3).
| Enactment Amended | Words to be replaced | Words to be substituted |
| (1) | (2) | (3) |
| Value-Added Tax Act, 1972: section 30(5)(b)(i) | section 38 of the Capital Acquisitions Tax Act 1976 | section 48 of the Capital Acquisitions Tax Consolidation Act 2003 |
| section 30(5)(b)(ii) | section 38 | section 48 |
| The Rules of the Superior Courts (S.I. No. 15 of 1986): Order 79, rule 84 | Capital Acquisitions Tax Act 1976 | Capital Acquisitions Tax Consolidation Act 2003 |
| Order 80, rule 85 | Capital Acquisitions Tax Act 1976 | Capital Acquisitions Tax Consolidation Act 2003 |
| Ethics in Public Office Act, 1995: section 2(4) | Capital Acquisitions Tax Act 1976 | Capital Acquisitions Tax Consolidation Act 2003 |
| Taxes Consolidation Act, 1997: section 8(1)(c) | Capital Acquisitions Tax Act 1976 | Capital Acquisitions Tax Consolidation Act 2003 |
| section 176(1)(b)(i)(I) | section 21 of the Capital Acquisitions Tax Act 1976 | section 30 of the Capital Acquisitions Tax Consolidation Act 2003 |
| section 577(5)(a)(ii)(I) | Capital Acquisitions Tax Act 1976 | Capital Acquisitions Tax Consolidation Act 2003 |
| section 577(5)(a)(ii)(II) | section 55 section 39 of the Finance Act, 1978 | section 77 |
| section 730GB | section 63 of the Finance Act, 1985 | section 104 of the Capital Acquisitions Tax Consolidation Act 2003 |
| section 739G(5) | section 63 of the Finance Act, 1985 | section 104 of the Capital Acquisitions Tax Consolidation Act 2003 |
| section 747E(5)(a) | section 63 of the Finance Act, 1985 | section 104 of the Capital Acquisitions Tax Consolidation Act 2003 |
| section 811(1)(a), in paragraph (iv) of the definition of "the Acts" | Capital Acquisitions Tax Act 1976 | Capital Acquisitions Tax Consolidation Act 2003 |
| section 818(c) | Capital Acquisitions Tax Act 1976 | Capital Acquisitions Tax Consolidation Act 2003 |
| section 825(1)(c) | Capital Acquisitions Tax Act 1976 | Capital Acquisitions Tax Consolidation Act 2003 |
| section 858(1)(a), in paragraph (vi) of the definition of "the Acts" | Capital Acquisitions Tax Act 1976 | Capital Acquisitions Tax Consolidation Act 2003 |
| section 859(1), in paragraph (f) of the definition of "the Revenue Acts" | Capital Acquisitions Tax Act 1976 | Capital Acquisitions Tax Consolidation Act 2003 |
| section 887(1), in paragraph (d) of the definition of "the Acts" | Capital Acquisitions Tax Act 1976 | Capital Acquisitions Tax Consolidation Act 2003 |
| section 912(1), in paragraph (f) of the definition of "the Acts" | Capital Acquisitions Tax Act 1976 | Capital Acquisitions Tax Consolidation Act 2003 |
| section 917D(1), in paragraph (e) of the definition of "the Acts" | Capital Acquisitions Tax Act 1976 | Capital Acquisitions Tax Consolidation Act 2003 |
| section 1002(1)(a), in paragraph (vi) of the definition of "the Acts" | Capital Acquisitions Tax Act 1976 | Capital Acquisitions Tax Consolidation Act 2003 |
| section 1003(1)(a), in paragraph (iii) of the definition of "the Acts" | Capital Acquisitions Tax Act 1976 | Capital Acquisitions Tax Consolidation Act 2003 |
| section 1006(1), in paragraph (d) of the definition of "the Acts" | Capital Acquisitions Tax Act 1976 | Capital Acquisitions Tax Consolidation Act 2003 |
| section 1006A(1), in paragraph (e) of the definition of "the Acts" | Capital Acquisitions Tax Act 1976 | Capital Acquisitions Tax Consolidation Act 2003 |
| section 1078(1), in paragraph (f) of the definition of "the Acts" | Capital Acquisitions Tax Act 1976 | Capital Acquisitions Tax Consolidation Act 2003 |
| section 1079(1), in paragraph (f) of the definition of "the Acts" | Capital Acquisitions Tax Act 1976 | Capital Acquisitions Tax Consolidation Act 2003 |
| section 1086(1), in paragraph (d) of the definition of "the Acts" | Capital Acquisitions Tax Act 1976 | Capital Acquisitions Tax Consolidation Act 2003 |
| section 1089(2) | section 41 of the Capital Acquisitions Tax Act 1976 | section 51 of the Capital Acquisitions Tax Consolidation Act 2003 |
| section 1104(5) | Capital Acquisitions Tax Act 1976 | Capital Acquisitions Tax Consolidation Act 2003 |
| Stamp Duties Consolidation Act, 1999: section 19 | section 15 of the Capital Acquisitions Tax Act 1976 | section 26 of the Capital Acquisitions Tax Consolidation Act 2003 |
| section 91(2)(b)(ii) | section 16 of the Capital Acquisitions Tax Act, 1976 | section 27 of the Capital Acquisitions Tax Consolidation Act 2003 |
| section 92(1)(b)(ii) | section 16 of the Capital Acquisitions Tax Act, 1976 | section 27 of the Capital Acquisitions Tax Consolidation Act 2003 |
| section 92B(3)(b)(ii) | section 16 of the Capital Acquisitions Tax Act 1976 | section 27 of the Capital Acquisitions Tax Consolidation Act 2003 |
| Finance (No. 2) Act, 2000: section 5(1), definition of "Act of 1976" | "Act of 1976" means the Capital Acquisitions Tax Act 1976 | "Act of 2002" means the Capital Acquisitions Tax Consolidation Act 2003 |
| section 5(1), in the definition of "date of the disposition" | section 2 of the Act of 1976 | section 2 of the Act of 2003 |
| section 5(1), in the definition of "discretionary trust" | section 2 of the Act of 1976 | section 2 of the Act of 2003 |
| section 5(1), in the definition of "disponer" | section 2 of the Act of 1976 | section 2 of the Act of 2003 |
| section 5(1), in the definition of "disposition" | section 2 of the Act of 1976 | section 2 of the Act of 2003 |
| section 5(1), in the definition of "donee" | section 2 of the Act of 1976 | section 2 of the Act of 2003 |
| section 5(1), in the definition of "entitled in possession" | section 2 of the Act of 1976 | section 2 of the Act of 2003 |
| section 5(1), in the definition of "gift" | section 2 of the Act of 1976 | section 2 of the Act of 2003 |
| section 5(1), in the definition of "interest in expectancy" | section 2 of the Act of 1976 | section 2 of the Act of 2003 |
| section 5(1), in the definition of "limited interest" | section 2 of the Act of 1976 | section 2 of the Act of 2003 |
| section 5(1), in the definition of "on a death" | section 3 of the Act of 1976 | section 3 of the Act of 2003 |
