Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
Section 100[S.134, FA 1994, as amended; s.152, FA 2003 s.3 and Sch. 3 F(No. 3)A 2011]
Exclusion of value of excepted assets.
100. (1) In determining for the purposes of this Chapter what part of ...
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