Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
[FA1992 s208]
Section 61Location of insurance risk for stamp duty purposes
61. (1) In paragraph (d) of subsection (2) “branch” means an agency or branch of a policyholder or any permanent presenc...
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.