Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
PART 4Charging Provisions
13 Valuation dateF(LPT)(A)A 2021 s20(a) and s20(b)
(1) In this Act the date by reference to which the chargeable value of a relevant residential property is to be esta...
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.