Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
[FA1994 s108(1) (part); VATCA10 Sch7, part 1]
Section 56Stamp duty and value-added tax
56. The consideration or rent chargeable under the heading “LEASE” in Schedule 1 shall exclude any value-add...
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