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

Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2021

128A Obligation to retain records Summary An accountable person is obliged to retain records relating to a stamp duty liability or to a relief or exemption claimed, for a period of 6 years from th...
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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