Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
Section 189A[FA99 s12; FA04 s17(1); FA07 s11(b); FA12 s129 and Sch4 Pt2(g); FA14 s10; F(TA)A15 s35(7)(a)]
Special trusts for permanently incapacitated individuals.
189A. [(1) In this section –
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