Capital Acquisitions Tax Consolidation Act 2003 Schedule 3

Consequential amendments to other enactments

Schedule 3 sets out the consequential amendments to other enactments arising from the consolidation of capital acquisitions tax (CAT) law, replacing references to the Capital Acquisitions Tax Act 1976 and related provisions with their corresponding references under the Capital Acquisitions Tax Consolidation Act 2003.

• Schedule 3 is given effect by Section 119 and updates cross-references in a wide range of other legislation, including the Taxes Consolidation Act 1997, the Stamp Duties Consolidation Act 1999, and the Value-Added Tax Act 1972, so that they point to the correct provisions of the 2003 consolidation Act rather than the repealed 1976 Act.
• The amendments are purely technical in nature — they do not change the substance or effect of any provision, but simply ensure that statutory cross-references remain accurate following consolidation.
• The schedule covers amendments across multiple categories of legislation, including tax statutes, court rules (the Rules of the Superior Courts), ethics legislation, and finance Acts, reflecting the wide reach of CAT cross-references throughout Irish law.
• In most cases the amendment substitutes "Capital Acquisitions Tax Consolidation Act 2003" for "Capital Acquisitions Tax Act 1976", but in certain provisions specific section numbers are also updated to their new equivalents (for example, section 38 of the 1976 Act becomes section 48, section 15 becomes section 26, and section 41 becomes section 51 of the 2003 Act).

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