Direct Tax Acts, Finance Act 2014
95 Supplementary provisions as to tax under section 91 or 94FA70 s21; CTA76 s164 and Sch3 PtII; FA12 s129 and Sch4 Pt2(g); FA13 s92 and Sch1 Pt2(a)
(1) In the case of a transfer for value of the ...
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.