Law of Capital Acquisitions Tax, Finance Act 2010
Section 85[S.59B, CATA]
Exemption relating to retirement benefits.
85. (1) In this section, “retirement fund”, in relation to an inheritance taken on the death of a disponer, means an approved re...
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.