7.15Disposition made by the Donee/Successor
CATCA 2003 s83(2)
CATCA 2003 s83(2) provides that CAT is not chargeable on a gift or inheritance taken by a donee or successor under a disposition made ...
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The Taxation of Gifts and Inheritances, Finance Act 2019
The Taxation of Gifts and Inheritances, Finance Act 2012