Part 5 Capital Acquisitions Tax (ss. 112-119)

Comparing proposed amendment...


In force	112. Interpretation (Part 5).
In force	113. Amendment of section 6 (taxable gift) of Principal Act.
In force	114. Amendment of section 11 (taxable inheritance) of Principal Act.
In force	115. Amendment of section 77 (exemption of heritage property) of Principal Act.
In force	116. Amendment of Chapter 3 (annual levy on discretionary trusts) of Part 3 of Principal Act.
In force	117. Discretionary trusts: returns.
In force	118. Amendment of Part 10 (reliefs) of Principal Act.
In force	119. Amendment of section 104 (allowance for capital gains tax on the same event) of Principal Act.

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