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  2. Law of Capital Acquisitions Tax, Stamp Duty & LPT

Law of Capital Acquistions Tax and Stamp Duty, Finance (No. 2) Act 2013

Section 30[S.21, CATA] Valuation date for tax purposes. 30. (1) Subject to subsection (7), the valuation date of a taxable gift is the date of the gift. (2) The valuation date of a taxable inheri...
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Other Editions and Comparison Tool

  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2021
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2020
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2019
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2018
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2017
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2016
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2015
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2014
  • Law of Capital Acquistions Tax and Stamp Duty, Finance (No. 2) Act 2013
  • Law of Capital Acquisitions Tax and Stamp Duty, Finance Act 2013
  • Law of Capital Acquisitions Tax and Stamp Duty, Finance Act 2012
  • Law of Capital Acquistions Tax, Finance (No. 3) Act 2011
  • Law of Capital Acquisitions Tax, Finance Act 2010