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

Section 85[S.59B, CATA; s.3 and Sch. 3 F(No. 3)A 2011; s.90 FA2013] Exemption relating to retirement benefits. 85. [(1) In this section “retirement fund”, in relation to an inheritance taken on d...
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