Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
131 Meaning of deferralF(LPT)A 2013 s13; F(LPT)(A)A 2021 s37
(1) Where a valid claim for deferral is made—
(a) the local property tax in respect of which deferral is claimed will be treated as no...
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