Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
101A Single farm payment entitlement
Summary
(1)
“payment entitlement” has the same meaning as it has for the purposes of Regulation (EU) 2021/2115 of the European Parliament and of the Council o...
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.