Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
Section 7
Value of property.
7. (1).......
(4) Where any property passing on the death of deceased is situate in a foreign country, and the Commissioners are satisfied that by reason of such death...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.