Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
78H Obligations and penalties
(1)
This section deals with the obligations of CSDs and transferees of securities in relation to the retention of records for a period of 6 years after the execution...
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.