Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
Section 109[S.61, CATA, as amended; s.147, FA 2010; s.159 and para. 3, Sch. 4, FA 2010 s.3 and Sch. 3 F(No. 3)A 2011]
Payment of money standing in names of 2 or more persons.
109. (1) In this sec...
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