Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
64 Interpretation (Chapter 1)F(LPT)A 2013 s11; HBFIA 2018 s29
In this Chapter—
“emoluments” has the same meaning as in section 983 of the Act of 1997;
“employer” has the same meaning as in sectio...
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