Taxation of Property Transactions, Finance (No. 2) Act 2013

3.9Offset of CGT Against CAT s104 CATCA,2003 Where CAT is charged on an event, and the same event for capital gains tax purposes constitutes the disposal of the same asset or any part of the same ...
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.