Capital Acquisitions Tax, Finance Act 2007
170.2Value
Paragraph 2 of Schedule 2 provides that the word "value" used in the table of rates (see Appendix 10) means the appropriate aggregate in respect of which the tax is being calculated (s...
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.