Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
Section 825[s53, FA77; s77 and Sch2, FA01; s151, FA10 s151]
Residence treatment of donors of gifts to the State.
825. (1) In this section—
“The Acts” means—
(a) the Tax Acts,
(b) the Capital Gain...
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