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

PART 6Returns and Assessments Section 45[S.35, CATA, as amended, s.81, FA 1989 and s.147, FA 2010] Accountable persons. 45. [(1) The person accountable for the payment of tax is (a) the don...
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.