Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
Section 111[S.64, CATA; s.81 and Sch 3, FA 2011]
Liability to tax in respect of certain sales and mortgages.
111. (1) In this section—
“death duties” has the meaning assigned to it by section 30 ...
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