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
Taxation of Chargeable Gains Act 1992 Schedule 11 paragraph 9
Estate duty
Paragraph 9 of Schedule 11 establishes how the market value of an asset is determined for capital gains tax purposes where estate duty was charged on a death occurring after 30th March 1971.
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.