Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
Section 811A[FA06 s126(b); FA08 s140; F(No. 2)A08 s95; VATCA2010 s123 & Sch 7; FA12 s129 and Sch4 Pt2(d) and (g); FA13 s97(1)(b); FA14 s87(1)(b)]
Transactions to avoid liability to tax: surch...
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