Direct Tax Acts, Finance Act 2022
135 Distributions: supplementalCTA76 s87; FA91 s29; FA17 s23(1); FA17 s82 and Sch2(1)(e)
(1) (a) In this Chapter, “new consideration” means consideration not provided directly or indirectly out ...
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.