Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
[FA05 s117; FA08 s113; F(No 2)A08 Sch5 pt 5 ch2; FA11 s63]
Section 45AAggregation of transactions
[45A. (1) In this section “dwellinghouse” includes apartment.
(2) Where an existing interest or, ...
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