Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
[FA1994 s107(1) to (3) and (6); FA07 s101; FA08 s111(1); FA10 s159 and Sch4]
Section 12Particulars delivered stamps
12. (1) In this section “fee simple”, “interest”, “land” and “lease” have the s...
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