Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
Section 811C[FA14 s87(1)(c); F(TA)A15 s38(8)(e); FA22 s96(2); F(No. 2)A23 s95(1)]
Transactions to avoid liability to tax.
811C.[(1) (a) In this section and section 811D—
“the Acts” means—
(i) t...
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