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Part 9 Exemptions (ss. 69-88A)

Comparing proposed amendment...
In force
69. Exemption of small gifts.
In force
70. Exemption for spouses or civil partners (gifts).
In force
71. Exemption for spouses or civil partners (inheritances).
In force
72. Relief in respect of certain policies of insurance.
In force
73. Relief in respect of certain policies of insurance relating to tax payable on gifts.
In force
74. Exemption of certain policies of assurance.
In force
75. Exemption of specified collective investment undertakings.
In force
76. Provisions relating to charities, etc.
In force
77. Exemption of heritage property.
In force
78. Heritage property of companies.
In force
79. Exemption of certain inheritances taken by parents.
In force
80. Payments relating to retirement, etc.
In force
81. Exemption of certain securities.
In force
82. Exemption of certain receipts.
In force
83. Exemption where disposition was made by the donee or successor.
In force
84. Exemption relating to qualifying expenses of incapacitated persons.
In force
85. Exemption relating to retirement benefits.
In force
86. Exemption relating to certain dwellings.
In force
87. Exemption of certain benefits.
In force
88. Exemption of certain transfers from capital acquisitions tax following the dissolution of marriage or civil partnership.
In force
88A. Certain transfers by qualified cohabitants.