Direct Tax Acts, Finance Act 2010
439 Effect of release, etc. of debt in respect of loan under section 438CTA76 s99(1), (2) and (4)
(1) Subject to this section, where a company is assessed or liable to be assessed under section 4...
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.