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 83
Exemption where disposition was made by the donee or successor
Section 83 provides that capital acquisitions tax is not chargeable on a gift or inheritance taken by a person under a disposition made by that same person, and extends this exemption to gifts between associated companies.
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.