Direct Tax Acts, Finance Act 2022
177 Conditions as to residence and period of ownership
FA91 s62; FA01 s35; F(No. 3)A11 s1(2) and Sch1(24)
(1) In this section and in sections 178 to 181 –
“the purchase” means the redemption, rep...
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.