Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2020

[FA04 s74; FA09 s21; FA12 s97, 102] Section 101Intellectual property 101. [[(1) In this section “intellectual property” means a specified intangible asset within the meaning of section 291A(1) of...
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.