Law of Capital Acquistions Tax and Stamp Duty, Finance (No. 2) Act 2013

Section 825[S.53, FA77; s.77 and Sch. 2, FA01; s.151, FA10] Residence treatment of donors of gifts to the State. 825. (1) In this section— “the Acts” means— (a) the Tax Acts, (b) the Capital Gain...
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