1. Legislation
  2. Law of Capital Acquisitions Tax, Stamp Duty & LPT

Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023

146 Penalty for failure to deliver a returnF(LPT)A 2013 s5 (1) Where a liable person who— (a) is required under Part 7 to deliver a return, fails to deliver the return, or (b) delivers a return b...
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