Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
[FA12 s100; FA22 s21]
Section 82CPension schemes and charities
82C. [(1) In this section—
“Act of 1997” means the Taxes Consolidation Act 1997;
“charity” means a body of persons or a trust establ...
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