Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
Section 45[S.35, CATA, as amended, s.81, FA 1989 and s.147, FA 2010]
Accountable persons.
45. [(1) The person accountable for the payment of tax is
(a) the donee or successor, and
(b) in the cas...
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