Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
PART 9Exemptions
Section 69[S.53, CATA as amended; s.149, FA 2003]
Exemption of small gifts.
69. (1) In this section, “relevant period” means the period of 12 months ending on 31 December in...
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