Capital Acquisitions Tax, Finance Act 2007
18.3Reduction in 6% Charge
Section 18(3) provides that the 6% charge will cease to apply to an earlier relevant inheritance or a settled relevant inheritance, or a will trust relevant inheritance...
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.