Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
Section 39[S.30, CATA]
Gift subject to power of revocation.
39. Where, under any disposition, a person becomes beneficially entitled in possession to any benefit and, under the terms of the dispo...
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.