Revenue: CAT Consolidation Act 2003 Notes for Guidance - Finance Act 2015 Edition
13Surviving joint tenant deemed to take an inheritance, etc.
Summary
This section provides that, where joint tenants own property, on the death of one of them, the survivor takes an inheritance...
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.