Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
Section 70[S.127(1), FA 1990 s.3 and Sch. 3 F(No. 3)A 2011]
Exemption for[spouses]1 (gifts).
70. Notwithstanding any other provisions of this Act, a gift taken by a donee, who is at the date of t...
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