Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
7 Special needs accommodationF(LPT)A 2013 s2; F(LPT)(A)A 2013 s2; F(LPT)(A)A 2021 s11
(1) In this section [and section 7A,]1, “charity” means a body of persons or a trust established for charita...
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