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 29
Contingencies affecting gifts or inheritances
Section 29 deals with the tax treatment of a gift or inheritance where the recipient's entitlement may cease on the happening of a contingency, such as a specified future event.
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.