Law of Capital Acquisitions Tax, Finance Act 2009
Section 109
Interpretation (Chapter I).
109.(1) In this Chapter, except where the context otherwise requires—
“the Act of 1965” means the Succession Act, 1965;
[“agricultural property“ has the sa...
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.