Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
[FA1995 s150; FA00 s128; FA02 s129; FA05 s122; FA05 s145 and Sch5 part 2; F(No 2)A08 Schs 4 and 5; FA 09 s26]
Section 87Stock borrowing
87. (1) In this section–
“collateral stock”, in relation to...
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