Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
[SA1891 s59(1) to (3), (6) and (7); FA98 s119; FA17 Sch2 part 3; FA18 s47]
Section 31Certain contracts to be chargeable as conveyances on sale
31. (1) Any contract or agreement—
(a) for the sale ...
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