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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 24 December 2008 - onwards
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90. Capital acquisitions: rate of charge.

(1) The Table in Part 2 of Schedule 2 to the Principal Act is amended by substituting "22" for "20".

(2) This section applies to gifts and inheritances taken on or after 20 November 2008.

Comparing proposed amendment...