Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2021

[FA05 s117; FA08 s113; F(No 2)A08 Sch5 pt 5 ch2; FA11 s63] Section 45AAggregation of transactions [45A. (1) In this section “dwellinghouse” includes apartment. (2) Where an existing interest or, ...
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