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
Taxes Consolidation Act 1997 section 653AI
Death
Section 653AI provides for the residential zoned land tax (RZLT) obligations that arise on the death of a liable person, including the role of personal representatives, the timing of post-death tax payments, and the continuation of refund and deferral entitlements.
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.