Direct Tax Acts, Finance Act 2014
29 Persons chargeableCGTA75 s4(1) to (4) and (6) to (8), s51(1) and Sch4 par2; FA77 s54(1)(a) and Sch2 PtI; FA05 s41; F(No. 2)A08 s42; FA13 s45; F(No. 2)A13 s41
(1) In this section –
“designated ...
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