Law of Capital Acquisitions Tax, Finance Act 2009
Section 116
Inheritances taken by parents.
116......... 1
Footnote
1 This section applied the “class threshold of £150,000” to a taxable inheritance taken absolutely on or after 2nd June, 1982,...
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.