Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
81C Further farm consolidation relief
Summary
Section 81C makes provision for a farmer to claim relief from stamp duty where he or she sells land and purchases land, in order to consolidate his or...
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.