Direct Tax Acts, Finance Act 2010
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)
(1) In this section –
“new holding”, in relation to any ori...
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.