Capital Acquisitions Tax, Finance Act 2007

33.3Double Charge The charge under Subsection 2 is not to prejudice any charge affecting the same property under any other disposition (other than that of the original disponer). This preserves t...
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.