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

[FA1994 s107(1) to (3) and (6); FA07 s101; FA08 s111(1); FA10 s159 and Sch4] Section 12Particulars delivered stamps 12. (1) In this section “fee simple”, “interest”, “land” and “lease” have the s...
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.