Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
CHAPTER 2Initial Levy on Discretionary Trusts
Section 14[S.104, FA 1984; s.3 and Sch. 3 F(No. 3)A 2011]
Interpretation (Chapter 2).
14. In this Chapter—
“object”, in relation to a discretionary...
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