Revenue eBrief No. 121/24
12 April 2024
Capital Acquisitions Tax Manual – Part 9 Powers of Appointment
Capital Acquisitions Tax Manual Part 9 - Powers of Appointment provides an overview of the rules that apply for CAT purposes where a person receives a benefit as a result of the exercise of, the failure to exercise, or the release of a power of appointment.
The manual has been revised and refreshed throughout to provide clearer and more comprehensive guidance on the application of these rules.