Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
[FA1994 s112; FA00 s126; FA02 s129; FA03 s137; FA04 s69; FA05 s119; FA05 s145 and Sch5 part 2; F(No 2)A08 Sch5 pt5 ch2;]
Section 81Young trained farmers
81. (1) In this section and Schedule 2—
“a...
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