1. Legislation
  2. Law of Capital Acquisitions Tax, Stamp Duty & LPT

Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023

Section 91[S.125, FA 1994] Application (Chapter 2). 91. This Chapter shall apply in relation to gifts and inheritances, but shall not apply in relation to an inheritance taken by a discretionary ...
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