Capital Acquisitions Tax, Finance Act 2007
60.1Tax a Charge on Property
Tax due and payable is to “be and remain a charge on the property (other than money or negotiable instruments) of which the taxable gift or taxable inheritance consis...
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.