Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
Section 63[S.49, CATA; Sch. 4, F(No.2)A 2008; s.147, FA 2010]
Recovery of tax and penalties.
63. (1) […]1
(2) […]1
(3) If any accountable person is liable under section 46 to deliver to the Commi...
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