Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
Section 54[S.43, CATA; s.117, FA 2006; s.147, FA 2010]
Payment of tax by instalments.
54. (1) Subject to the payment of interest in accordance with section 51 and to the provisions of this sectio...
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.