Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
14 Change of liable person between consecutive valuation datesF(LPT)A 2013 s5; F(LPT)(A)A 2015 s8; F(LPT)(A)A 2021 s22(a), s22(b) and s22(c)
(1) [Subject to subsection (1B) and section 35(5A)]1, ...
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