Capital Acquisitions Tax, Finance Act 2007
89.2Qualifying for Agricultural relief
89.2.1Qualification dates
In order to qualify for the agricultural relief, the gift or inheritance must consist of agricultural property (89.1.1) both:
(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.