Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
Section 86[S.59C, CATA, as amended; s.116, FA 2007; s.52 FA 2016; s.71 FA 2017; s.52 FA 2018; s.64 FA 2019; s74 (Schedule) FA 2020]
[Exemption relating to certain dwellings
86. (1) In this sectio...
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