Direct Tax Acts, Finance Act 2022
597AA Revised entrepreneur reliefFA15 s35(b); FA16 s26(1); FA17 s30(1); FA20 s24
[(1) (a) In this section —
“51 per cent subsidiary” has the same meaning as it has in section 9(1)(a);
“developmen...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.