Capital Acquisitions Tax, Finance Act 2007
42.1Avoidance of Double Charge (1)
The purpose of S42 is to prevent a double charge to tax arising by virtue of S98 Succession Act 1965. Subsection 1 provides that if on the death of a testator a...
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.