1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

2.2Interpretation CATCA 2003 s2 CATCA 2003 s2 is the main interpretation section. This section defines important terms which are relevant to the CAT charge. These terms are as follows: “Absolute I...
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Other Editions

  • The Taxation of Gifts and Inheritances, Finance Act 2019
  • The Taxation of Gifts and Inheritances, Finance Act 2012