Direct Tax Acts, Finance Act 2022
538 Disposals where assets lost or destroyed or become of negligible valueCGTA75 s12(3), (4) and (5); FA98 s67; F(No. 3)A11 s1(2) and Sch1(154); FA12 s129 and Sch4 Pt2(g)
(1) Subject to the Capit...
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