Direct Tax Acts, Finance Act 2022
577 Termination of life interest on death of person entitledCGTA75 s15(4), (5), (5A), (6) and (12); CGT(A)A78 s7(1); FA97 s73(1); FA12 s129 and Sch4 Pt2(g)
(1) (a) In this section, “life interest...
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