1. Revenue Guidance
  2. Notes for Guidance
  3. CAT Consolidation Act 2003

Revenue: CAT Consolidation Act 2003 Notes for Guidance - Finance Act 2015 Edition

CHAPTER 1General 9Charge of inheritance tax This section imposes the charge to inheritance tax. The tax is charged on the taxable value (see section 28) of every taxable inheritance (see sectio...
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