Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2017
Section 18[S.109, FA 1984, as amended, and s.143, FA 1994, as amended; s.113, and s.145, FA 2003; s.111 FA 2012]
Computation of tax.
18. (1) In this section—
[“appropriate trust”, in relation to ...
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