Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
[FA03 s142; FA12 s128(2); FA13 s2(e); FA22 s69]
Section 159BInterest on repayments of stamp duty
159B. (1) In this section–
“relevant date”, in relation to a repayment of stamp duty, means:
(a) t...
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