Part 4 – Value of property for tax (ss 26-30)

Contents

Section 26 – Market value of property [CATCA 2003 s 26] Section commentary
Section 27 – Market value of certain shares in private companies [CATCA 2003 s 27] Section commentary
Section 28 – Taxable value of a taxable gift or inheritance [CATCA 2003 s 28] Section commentary
Section 29 – Contingencies affecting gifts or inheritances [CATCA 2003 s 29] Section commentary
Section 30 – Valuation date for tax purposes [CATCA 2003 s 30] Section commentary

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