Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
[FA20 s62(5); F(No. 2)A23 s76]
Section 78GOverpayment and repayment of duty
78G. [(1) Where, on a claim in accordance with subsection (2), it is proved to the satisfaction of the Commissioners th...
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