Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
[10B Permanently and totally incapacitated individualsF(LPT)A 2013 s2; F(LPT)(A)A 2015 s6; F(LPT)(A)A 2021 s17
[(1) A residential property shall not, [for the purposes of section 16(1)]6, be rega...
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