Capital Acquisitions Tax, Finance Act 2007
26.5Cost of Valuation
The Revenue must bear the costs of any valuation required by them to be made by a person named by the Revenue. In practice, the Valuation Office is used (S7(9) FA 1894).
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.