Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
Section 30[S.21, CATA; Sch 2 Part 3 F(TA)A 2015]
Valuation date for tax purposes.
30. (1) Subject to subsection (7), the valuation date of a taxable gift is the date of the gift.
(2) The valuatio...
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