Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
Section 73[S.119, FA 1991; s.3 and Sch. 3 F(No. 3)A 2011]
Relief in respect of certain policies of insurance relating to tax payable on gifts.
73. (1) In this section—
“appointed date” means—
(a)...
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