Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
[FA21 s63; FA22 s71; F(No. 2)A23 s73]
Section 126CSurcharge for late filing of return
[126C. (1) In this section—
“due date” means the date on which a statement is required to be delivered to the...
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