Direct Tax Acts, Finance Act 2022
396B Relief for certain trading losses on a value basis
FA02 s54(1); FA03 s59(1); FA04 s37; FA05 s45(1); FA06 s127 and Sch2; FA07 s128 and Sch4; FA12 s54 and Sch1(15); FA13 s37
[(1) In this secti...
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