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

Section 37[S.28, CATA] Cesser of liabilities. 37. (1) In this section, “appropriate part” has the meaning assigned to it by section 5(5). (2) The benefit of the cesser of— (a) a liability within ...
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.