Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
Section 53[S.79, FA 1989; Sch 2 Part 3 F(TA)A 2015]
Surcharge for undervaluation of property.
53. (1) In this section “ascertained value” means the market value subject to the right of appeal und...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.