Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
Section 53A[S.147, FA 2010; s.70 FA 2011; s.116 FA 2012; s.51 FA 2018]
[Surcharge for late returns.
53A. (1) In this section “specified return date” means
(a) in relation to a valuation date occ...
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