Direct Tax Acts, Finance Act 2022
584 Reorganisation or reduction of share capitalCGTA75 s51(1) and Sch2 par2(1) to (7) and (9); CGT(A)A78 s16 and Sch1 par5; FA03 s66(a); FA12 s58(1)(a) and (b)
(1) In this section –
“new holding”...
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