Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
[FA12 Sch3; F(No. 2)A23 s76]
Section 152[Repayment of overpaid stamp duty]
152. [(1) In this section—
“relevant statement” means—
(a) an account delivered to the Commissioners under section 5, or...
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