Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
[3A Application of exemptionsF(LPT)(A)A 2021 s7
3A. Section 4, 5, 7, 7A, 10A, 10B, 10C or 10D, as the case may be, shall not apply in respect of a relevant residential property unless the person ...
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