1. Revenue Guidance
  2. Notes for Guidance
  3. CAT Consolidation Act 2003

Revenue: CAT Consolidation Act 2003 Notes for Guidance - Finance Act 2015 Edition

4Charge of gift tax This section imposes the charge to gift tax. The tax is charged on the taxable value (see section 28) of every taxable gift (see section 6) taken by a donee.
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