Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2020

47 Principal instrument, how to be ascertained Where there are several instruments the parties to them may determine which one is the principal one for the purpose of stamping it with ad valorem ...
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.