Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
Section 104[S.63, FA 1985, as amended; s.119, FA 2006; s.68 FA 2011; Sch 2 and s82 FA 2017; s.51 FA 2018]
Allowance for capital gains tax1on the same event.
104. (1) Where gift tax or inheritance...
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