Direct Tax Acts, Finance Act 2013

584 Reorganisation or reduction of share capital CGTA75 s51(1) and Sch2 par2(1) to (7) and (9); CGT(A)A78 s16 and Sch1 par5; FA03 s66(a); FA12 s58(1)(a) and (b) (1) In this section – “new holdin...
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