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

Section 7[FA86 s112(1) and (2); FA00 s14; F(No. 2)A13 s7(1)(b)] Application to certain taxing statutes of Age of Majority Act, 1985. 7. (1) Notwithstanding subsection (4) of section 2 of the Age ...
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