Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
Section 886FA68 s6(1) to (5); CTA76 s147(1) and (2); FA92 s231; F(No. 2)A08 s98 and Sch5 Pt 2(2)(i); FA12 s118, s129 and Sch4 Pt2(g); FA13 s98; FA14 s91; FA15 s73; FA21 s25]
Obligation to keep ce...
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