Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
83A Transfer of site to child
No longer effective – Section 63(1)(b) Finance Act 2011.
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.