Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
[FA1996 s110; FA20 s62(5); FA22 s69]
Section 78Regulations
78. […]1
Go to Revenue Guidance Notes on SDCA
Amendment
1 Section deleted by FA22 s69, to come into operation on 1 January 2023.
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.