Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
Section 45A1[S.146, FA 2003; s.147, FA 2010; s.159 and para. 3, Sch. 4, FA 2010]
Obligation to retain certain records.
45A. (1) In this section -
“records” includes books, accounts, documents, an...
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