Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
Section 48[S.38, CATA; s.131, FA 2005; s.147, FA 2010; s.63 FA 2019]
Affidavits and accounts.
48. (1) […]1
(2) […]1
(3) Where the interest of the deceased person was a limited interest and that ...
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