Summary
1.Section 226 will allow HM Revenue & Customs (HMRC) to incur expenditure in preparing for the introduction of a new tax to be charged on high-value residential properties owned otherwise than by individuals.
1.Section 226 will allow HM Revenue & Customs (HMRC) to incur expenditure in preparing for the introduction of a new tax to be charged on high-value residential properties owned otherwise than by individuals.