asked the Minister for Finance if he is aware that certificates of discharge under the Capital Acquisitions Tax Act have not been issued in at least two cases (details supplied) where the inheritance was taken before 1979; the reason for the delay; and if he will ensure that these certificates are issued without further delay.
Written Answers. - Certificates of Discharge.
532.
I have been advised by the Revenue Commissioners that inheritance tax is outstanding in the two cases in question. Certain property comprised in the estates was sold and certificates of discharge were not issued because it was not clear that the property sold was not chargeable with the tax. However, it has now emerged that there is no tax charge on the property in question and accordingly the required certificates have now been issued discharging the property sold from the outstanding tax.