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

Section 5[S.5, CATA, as amended, s.121, FA 1993, and s.147, FA 1994; s.3 and Sch. 3 F(No. 3)A 2011; s.103 FA 2013] Gift deemed to be taken. 5. (1) For the purposes of this Act, a person is deemed...
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