Law of Capital Acquistions Tax and Stamp Duty, Finance (No. 2) Act 2013

Section 45A1[S.146, FA 2003; s.147, FA 2010; s.159 and para. 3, Sch. 4, FA 2010] Obligation to retain certain records. 45A. (1) In this section - “records” includes books, accounts, documents, an...
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