Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
[F(No. 3)A11 s2 and Sch2; FA12 Sch3]
Section 97ACertain transfers by cohabitants
[97A. (1) Stamp duty shall not be chargeable on an instrument executed on or after 1 January 2011 by which propert...
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