Law of Capital Acquisitions Tax, Finance Act 2009
Section 59A[]1
Exemption relating to qualifying expenses of incapacitated persons.
59A. (1) A gift or inheritance which is taken exclusively for the purpose of discharging qualifying expenses of a...
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.