Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
19 Local adjustment factorF(LPT)A 2013 s5; F(LPT)(A)A 2021 s25
In section 20—
[(a) the following are referred to as the “basic rate”:
(i) each of the rates represented by—
(I) “C” in the formul...
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