Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
Section 31[S.22, CATA]
Distributions from discretionary trusts.
31. Where a person becomes beneficially entitled in possession to any benefit—
(a) under a discretionary trust, other than a discre...
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.