Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
Section 865B[FA12 s128(1)(d); F(LPT)A 2012 s158 and Sch (4); F(LPT)(A)A21 s43(d); FA22 s96(7); F(No. 2)A23 s95(6)]
No offset where repayment prohibited
865B. [(1) In this section—
“Acts” means—
(...
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