Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
Section 811[FA89 s86; FA06 s126(a); VATCA2010 s123 & Sch7; FA12 s130(1); FA13 s97(1)(a), s92 and Sch1 Pt2(e); FA14 s87(1)(a); F(TA)A15 s38(8)(d)]
Transactions to avoid liability to tax.
811. ...
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