Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
Section 71[S.59(1), FA 1985; s.3 F(No. 3)A 2011]
Exemption for[spouses]1 (inheritances).
71. Notwithstanding any other provisions of this Act, an inheritance taken by a successor, who is at the d...
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