Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022

4. Subject to paragraph 3 of Schedule 1, any instrument described in paragraphs 1 and 2 of that Schedule, shall be stamped by means of the e-stamping system.
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.