Finance Act, 1997
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Provision relating to section 112 (stamp duty on transfers of building land) of Finance Act, 1990 . |
124.—For the avoidance of doubt it is hereby declared that subsection (2) of section 112 of the Finance Act, 1990 , does not apply and shall be deemed never to have applied where the dwellinghouse or apartment concerned was occupied by any person, other than in connection with the building of that dwellinghouse or apartment, at any time prior to the agreement for sale or lease of the land. |