Direct Tax Acts, Finance Act 2014
531AAE Property relief surcharge
FA12 s3(1); FA13 s30(1)(c)
[(1) In this section—
“aggregate of the specified property reliefs”, in relation to a tax year and an individual, means the aggregate o...
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.