Gift in form of cheque, what date for CAT?

[The Ghoul]

AFAIK the Budget is in October this year and I think an increase in the CAT rate and a decrease in the tax free thresholds are inevitable. As always, changes will come into effect on the day of the Budget. So, thinking ahead, if one receives a gift in the form of a cheque or draft what is the date for determining CAT liability

-date of cheque
-date cheque given/received
-date cheque lodged in a financial institution
-date cleared by financial institution

Thanks

 

[STEINER]

It is the date of the gift, so the date of the cheque is the valuation date.

[broken link removed]

 

[Padraigb]

It is the date of the gift, so the date of the cheque is the valuation date...

Not if the cheque has been ante-dated.