Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
32 As to sale of an annuity or right not before in existence
If the sale of an annuity or other right which did not previously exist is effected by an actual grant or conveyance then that grant or...
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.