Direct Tax Acts, Finance Act 2022
621 Depreciatory transactions in groupCTA76 s138; FA99 s56; FA01 s38; FA02 s36(c); F(TA)A15 s37(5); FA17 s82 and Sch2(1)(ag); FA19 s37
(1) For the purposes of this section –
“securities” includes...
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