The manual has been updated as follows:
Paragraph 8.1 – Introduction has been updated to include references to the claw back periods for agricultural relief and business relief commencing on the valuation date in accordance with Finance (No. 2) Act 2023 amendments to the Capital Acquisitions Tax Consolidation Act 2003 (CATCA 2003). Paragraph 8.2.2 – The phrase “In the context of real property” has been removed to clarify that section 13 CATCA 2003 applies to any property that is held under a joint tenancy.