Direct Tax Acts, Finance Act 2010
599 Disposals within family of business or farmCGTA75 s27; CGT(A)A78 s8; FA90 s85; FA95 s72; FA96 s132(2) and Sch5 PtII; FA03 s17(1); FA06 s71(1); FA07 s52(1)(b)
[(1) (a) In this section “child”...
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