Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
35 Obligation on liable person to prepare and deliver a returnF(LPT)A 2013 s8; F(LPT)(A)A 2015 s10; F(LPT)(A)A 2021 s29(a)-s29(g)
(1) Every liable person shall prepare and deliver to the Revenue...
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