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  2. Direct Tax Acts

Direct Tax Acts, Finance Act 2022

508O Anti-avoidance: disposal of a qualifying subsidiaryFA18 s25(1) [(1) This section applies where before the end of the relevant period for a qualifying investment, a qualifying company dispos...
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Other Editions and Comparison Tool

  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021
  • Direct Tax Acts, Finance Act 2020
  • Direct Tax Acts, Finance Act 2019
  • Direct Tax Acts, Finance Act 2018