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

8 Exemption for first-time buyersF(LPT)(A)A 2015 s3; F(LPT)(A)A 2021 s13 (1) Subject to subsection (3), a residential property shall not, for the purposes of this Act, be regarded [as a relevant...
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