Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
Section 811[FA89 s86; FA06 s126(a); VATCA2010 s123 & Sch7; FA12 s130(1); FA13 s97(1)(a), s92 and Sch1 Pt2(e); FA14 s87(1)(a); F(TA)A15 s38(8)(d)]
Transactions to avoid liability to tax.
811. ...
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.