Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
[FA1997 s127(1) to (3); FA2000 s131; F(No. 3)A11 s2 and Sch2; FA12 Sch3]
Section 97Certain transfers following the dissolution of a marriage
97. (1) Subject to subsection (2), stamp duty shall no...
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