Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
[FA1973 s69; FA01 s240, Sch5 part 6; FA05 ss127, 145 and Sch5 part 2; FA06 s110; F(No 2)A08 Sch5]
Section 117Statement to be charged with stamp duty
117. (1) [Where any transaction takes place be...
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