Direct Tax Acts, Finance Act 2010
67 Special basis on discontinuance of trade or professionITA67 s58(5) and (6); FA71 s3; FA90 s14(2); FA96 s132(2) and Sch5 PtII; FA01 s77 and Sch2
(1) (a) Where in any year of assessment a trade...
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.