Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
[FA1990 s114; F(No. 3)A11 s2 and Sch2; FA12 Sch3]
Section 96Transfers between spouses
96. (1) Subject to subsection (2), stamp duty shall not be chargeable on any instrument, other than a conveya...
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