1. Legislation
  2. Law of Capital Acquisitions Tax, Stamp Duty & LPT

Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023

[FA03 s142; FA12 s128(2); FA13 s2(e); FA22 s69; F(No. 2)A23 s76] Section 159BInterest on repayment of stamp duty [159B. (1) In this section— “relevant date”, in relation to a repayment, means— (...
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