Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
[FA13 s78(1)(b)]
Section 36Certain contracts for sale of leasehold interests to be chargeable as conveyances on sale
36. […]1
Go to Revenue Guidance Notes on SDCA
Amendments
1 Section delete...
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.