Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
4 Residential property fully subject to municipal ratesF(LPT)A 2013 s16(b); F(LPT)(A)A 2021 s8
[A residential property shall not, [for the purposes of section 16(1)]2, be regarded as a relevant r...
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