Law of Capital Acquistions Tax and Stamp Duty, Finance (No. 2) Act 2013

Section 6[S.6, CATA, as amended; Sch. 3, FA 2004; s.113, FA 2006] Taxable gift. 6. (1) In relation to a gift taken under a disposition, where the date of the disposition is before 1 December 1999...
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