Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2024
Section 28[S.18, CATA, as amended; Sch. 6, FA 2008; Sch. 6, F(No 2)A 2008; s101 FA 2024]
Taxable value of a taxable gift or inheritance.
28. (1) In this section, “incumbrance-free value”, in rela...
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