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 82
Exemption of certain receipts
Section 82 sets out miscellaneous exemptions from capital acquisitions tax (CAT), covering compensation and damages, winnings, insolvency-related benefits, family maintenance payments, qualifying trusts for incapacitated individuals and orphaned children.
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.