Capital Acquisitions Tax, Finance Act 2007
86.5
Condition 3
This condition is introduced by s86 (3A)(c) Finance Act 2007, which amends s86(3)(a)(ii) dealing with replacement property.
It provides that either the dwelling-house or other p...
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.