Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
Part 2CHARGING AND STAMPING OF INSTRUMENTS
[SA1891 s1(1) to (4); F(No 2)A08 Sch4 and Sch5]; FA12 Sch3
Section 2Charging of, liability for, and recovery of stamp duty
2. (1) Any instrument wh...
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