Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
[FA09 s20]
Section 83CExchange of houses
83C. [(1) In this section—
“excess land” means an area of land other than land referred to in the definition of “house”;
“house” means a building or part...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.