Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2017

[FA1996 s106(1) and (2); FA04 s67; FA07 ss101, 109] Section 73Exemptions 73. (1) Section 69 shall not apply— […]1 […]2 [(c) in respect of an operator-instruction effecting a transfer of rights t...
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.