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

PART 3Liable Person 11 Liable personsF(LPT)A 2013 s4; F(LPT)(A)A 2021 s19(a) and s19(b) (1) Subject to the provisions of this section, a person who holds any estate, interest or right in a rele...
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