Direct Tax Acts, Finance Act 2017

76B Treatment of unrealised gains and losses in certain casesFA05 s48(1) [(1) (a) In this section and paragraph 4 of Schedule 17A, “fair value”, “financial asset” and “financial liability” have t...
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.