Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
Section 1078B[FA03 s161; F(No. 2)A08 s99 and Sch6(1)(c); FA12 s138 and Sch6(1)(r)]
Presumptions.
1078B. [(1) In this section -
“return, statement or declaration” means any return, statement or de...
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