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 3
Meaning of "on a death"
Section 3 defines the expression "on a death", which is the basis of the distinction between a gift and an inheritance: if a benefit is taken "on a death", it is an inheritance; if it is taken "otherwise than on a death", it is a gift.
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.