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 99
Value of certain shares and securities
Section 99 provides rules for valuing shares in a holding company by excluding non-qualifying subsidiaries and quoted group companies from the calculation of business property relief.
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.