Capital Acquisitions Tax, Finance Act 2007
170.3Rules for Calculating Tax
For the sake of clarity, the phrase "current benefit" is used in the explanations which follow to mean the taxable value (see 28.0) of the particular taxable gift (...
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.
