Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
[F(No. 3)A11 s2 and Sch2; FA12 Sch3]
Section 97ACertain transfers by cohabitants
[97A. (1) Stamp duty shall not be chargeable on an instrument executed on or after 1 January 2011 by which propert...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.