Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2016

Section 86[S.59C, CATA, as amended; s.116, FA 2007; s.52 FA 2016] [Exemption relating to certain dwellings 86. (1) In this section— “dwelling house” means— (a) a building or part (including an ap...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.