Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2018

8 Exemption for first-time buyers (1) Subject to subsection (3), a residential property shall not, for the purposes of this Act, be regarded as a relevant residential property in respect of the l...
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.