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Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022

Section 94[S.128, FA 1994 s.3 and Sch. 3 F(No. 3)A 2011] Minimum period of ownership. 94. In relation to a gift or an inheritance, property shall not be relevant business property unless it was c...
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Other Editions and Comparison Tool

  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2021
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2020
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2019
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2018
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2017
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2016
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2015
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2014
  • Law of Capital Acquistions Tax and Stamp Duty, Finance (No. 2) Act 2013
  • Law of Capital Acquisitions Tax and Stamp Duty, Finance Act 2013
  • Law of Capital Acquisitions Tax and Stamp Duty, Finance Act 2012
  • Law of Capital Acquistions Tax, Finance (No. 3) Act 2011
  • Law of Capital Acquisitions Tax, Finance Act 2010