Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
[FA1990 s113(1) to (4); FA01 s240, Sch5 part 6; FA02 s129; FA05 s145 and Sch5 part 2; FA08 s112; F(No 2)A08 s80 and Sch4]
Section 5Agreement as to payment of stamp duty on instruments
5. (1) Wher...
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