Direct Tax Acts, Finance Act 2022
293 Application to partnerships
ITA67 s275; CTA76 s21(1) and Sch1 par31
(1) (a) Where, after the setting up and on or before the permanent discontinuance of a trade which at any time is carried ...
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.