The Taxation of Capital Gains, Finance Act 2020
6.6Reorganisations, etc. – Anti-Avoidance
6.6.1Bona fide and main purpose
s586(3); s587
Section 63 FA82 was concerned with closing a loophole in the original legislation, which enabled the reli...
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.