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Certificates of Discharge

Jul 08, 2024
Revenue has updated the Capital Acquisitions Tax Manual regarding Certificates of Discharge. References to "Clearance Letter (Form I.T. 10)" and the "Abolition of the status of CAT as a charge on property that has been the subject of a gift or inheritance in the previous 12 years" have been removed, in accordance with Finance Bill 2010.  

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