Law of Capital Acquisitions Tax, Finance Act 2009
Section 45A []1
Obligation to retain certain records.
45A. (1) In this section -
“records” includes books, accounts, documents, and any other data maintained manually or by any electronic, photogr...
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.