Direct Tax Acts, Finance Act 2010
815 Taxation of income deemed to arise on certain sales of securitiesFA84 s29(1) to (3)(a) and (4) to (5); FA91 s27; FA93 s21; FA94 s26
(1) In this section-
“owner”, in relation to securities, me...
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.