Law of Capital Acquisitions Tax, Finance Act 2010
Section 100[S.134, FA 1994, as amended; s.152, FA 2003]
Exclusion of value of excepted assets.
100. (1) In determining for the purposes of this Chapter what part of the taxable value of a gift or...
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.