Capital Acquisitions Tax, Finance Act 2007
151.5Operative Date
The charge to gift or inheritance tax under this section applies where the gift or inheritance is taken as a result of an arrangement which is made on or after Budget day 25 J...
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.