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

Section 102A1[s.118, FA 2006; s.68 FA 2011] Agricultural and business property: development land. 102A. (1) In this section— “agricultural property” has the meaning assigned to it by section 89; ...
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.