Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
Section 1077C[F(No. 2)A08 s98 and Sch5 Pt 1; FA09 s30(2); FA21 s75 and Sch]
Recovery of penalties.
1077C. [(1) Where a relevant court has made a determination that a person is liable to a penalty...
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