Direct Tax Acts, Finance Act 2022
420B Group relief: Relief for certain losses on a value basis
FA02 s54(1); FA03 s59(1); FA04 s38; FA05 s45(1); FA06 s127 and Sch2; FA07 s128 and Sch4; FA12 s54 and Sch1(18)
[(1) In this section—
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