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GAZETTE
MARCH1985
21. [1984] ILRM 301 at 305.
22. [1984] I L RM 301 at 305.
23. See N o r m an Bale and J o hn C o n d on "Capital Acquisitions T a x " 3rd
Edition, Institute of Taxation, 1984, at pp. 237-8.
24. Property passing under a settlement may be liable: s. 15 C G T A 1975.
25. S.27 (1) C G T A 1975 (shares in a family c omp a ny carrying on these
activities are also covered by the relief).
26. S.26 C G T A 1975.
27. [1984] ILRM 301.
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