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Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2016

Section 104[S.63, FA 1985, as amended; s.119, FA 2006; s.68 FA 2011] Allowance for capital gains tax1on the same event. 104. (1) Where gift tax or inheritance tax is charged in respect of propert...
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Other Editions and Comparison Tool

  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2021
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2020
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2019
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2018
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2017
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2016
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2015
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2014
  • Law of Capital Acquistions Tax and Stamp Duty, Finance (No. 2) Act 2013
  • Law of Capital Acquisitions Tax and Stamp Duty, Finance Act 2013
  • Law of Capital Acquisitions Tax and Stamp Duty, Finance Act 2012
  • Law of Capital Acquistions Tax, Finance (No. 3) Act 2011
  • Law of Capital Acquisitions Tax, Finance Act 2010