Capital Acquisitions Tax, Finance Act 2007
30.4AValuation Date for the 6%/ 3% Discretionary Trust Tax
Discretionary trust tax is charged by S15 CATCA 2003 (see Chapter 3 Part 2). S16(b) CATCA 2003 sets out the rules regarding valuation da...
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.