1. Legislation
  2. Law of Capital Acquisitions Tax, Stamp Duty & LPT

Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023

Section 78[S.166, FA 1995; s.3 and Sch. 3 F(No. 3)A 2011; s.113 FA 2012] Heritage property of companies. 78. (1) In this section— “relevant heritage property” means any one or more of the followi...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.