Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
[FA07 s104; F(No 2)A08 s85; F(No 2) A08 Sch5 pt5 ch2; FA17 s68; FA18 s48; FA20 s49; FA22 s73]
Section 81CFurther farm consolidation relief
81C. [(1) (a) In this section–
“conditions of consolida...
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