Direct Tax Acts, Finance Act 2013
571 Chargeable gains accruing on disposals by liquidators and certain other persons
FA83 s56(2) to (10)
(1) In this section –
“accountable person” means –
(a) a liquidator of a company, or
(b) a...
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.