Direct Tax Acts, Finance Act 2014

620A Deemed disposal in certain circumstances FA01 s38 [(1) This section applies in relation to a company where – (a) at any time on or after 15 February 2001 an asset ceases to be a chargeable 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.