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I act for an amateur sports club that has received a gift of a small parcel of land adjacent to their grounds. I understand that under section 235 TCA 1997 such clubs are exempt from most taxes but not CAT. Is there any other exemption available to the club in relation to the gift and if not can it avail of the Group 3 CAT threshold?

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Asked on 8 October 2019 10:15 pm