Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2019

Section 98[S.132, FA 1994] Value of business. 98. For the purposes of this Chapter— (a) the value of a business or of an interest in a business is taken to be its net value, (b) subject to paragr...
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.