1. Legislation
  2. Law of Capital Acquisitions Tax

Law of Capital Acquisitions Tax, Finance Act 2010

Section 53A[S.147, FA 2010] [Surcharge for late returns. 53A. (1) In this section “specified return date” means (a) in relation to a valuation date occurring in the period 1 January to 31 August...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions and Comparison Tool

  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2022
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2021
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2020
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2019
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2018
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2017
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2016
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2015
  • Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2014
  • Law of Capital Acquistions Tax and Stamp Duty, Finance (No. 2) Act 2013
  • Law of Capital Acquisitions Tax and Stamp Duty, Finance Act 2013
  • Law of Capital Acquisitions Tax and Stamp Duty, Finance Act 2012
  • Law of Capital Acquistions Tax, Finance (No. 3) Act 2011
  • Law of Capital Acquisitions Tax, Finance Act 2010