Law of Capital Acquisitions Tax, Finance Act 2009
PART VIReturns and Assessments
Section 35
Accountable persons.
35.(1) The person primarily accountable for the payment of tax shall be—
(a) save as provided in paragraph (b), the donee or succes...
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.