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  2. Law of Capital Acquisitions Tax, Stamp Duty & LPT

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

Section 69[S.53, CATA as amended; s.149, FA 2003] Exemption of small gifts. 69. (1) In this section, “relevant period” means the period of 12 months ending on 31 December in each year. (2) The fi...
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Other Editions and Comparison Tool

  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2021
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2020
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2019
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2018
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2017
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2016
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2015
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2014
  • Law of Capital Acquistions Tax and Stamp Duty, Finance (No. 2) Act 2013
  • Law of Capital Acquisitions Tax and Stamp Duty, Finance Act 2013
  • Law of Capital Acquisitions Tax and Stamp Duty, Finance Act 2012
  • Law of Capital Acquistions Tax, Finance (No. 3) Act 2011
  • Law of Capital Acquisitions Tax, Finance Act 2010