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  2. Law of Capital Acquisitions Tax

Law of Capital Acquisitions Tax, Finance Act 2010

Section 82[S.58, CATA, as amended; s.145, FA 2010] Exemption of certain receipts. 82. (1) The following are not gifts or inheritances: (a) the receipt by a person of any sum bona fide by means of...
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Other Editions and Comparison Tool

  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
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  • Law of Capital Acquisitions Tax, Finance Act 2010