Direct Tax Acts, Finance Act 2017

184 Treasury shares FA91 s70; FA17 s82 and Sch2(1)(j) (1) For the purposes of the Tax Acts and the Capital Gains Tax Acts – (a) any shares which are – (i) held by the company as treasury shares, ...
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.