Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Capital Acquisitions Tax Consolidation Act 2003 section 22
Exemptions
Section 22 exempts certain discretionary trusts from the 1% annual discretionary trust tax charge, mirroring the exemptions that apply to the once-off 6% discretionary trust tax charge under section 17.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.