Direct Tax Acts, Finance Act 2022
587 Company reconstructions and amalgamationsCGTA75 s51(1) and Sch2 par5; FA82 s63(1)(b) and (2); FA03 s66(d); FA12 s58(1)(f); FA17 s82 and Sch2(1)(ab)
(1) In this section, “scheme of reconstruct...
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