Law of Capital Acquisitions Tax, Finance Act 2009
Section 18
Taxable value of a taxable gift or taxable inheritance.
18. (1) In this section, “incumbrance-free value”, in relation to a taxable gift or a taxable inheritance, means the market value...
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.