Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
[127A Charges on property following sale.F(LPT)A 2013 s12
Where—
(a) a relevant residential property is sold,
(b) the person who is the liable person in relation to it after the sale prepares and...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.