Revenue: CAT Consolidation Act 2003 Notes for Guidance - Finance Act 2015 Edition
83Exemption where disposition was made by the donee or successor
Summary
Where a donee or successor takes a gift or inheritance under a disposition made by
himself/herself, no charge to tax wi...
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.