Direct Tax Acts, Finance Act 2014
541 DebtsCGTA75 s46; FA80 s62(b); FA96 s61(1); FA97 s78; F(No. 3)A11 s1(2) and Sch1(155); FA13 s44(b)
(1) (a) For the purposes of the Capital Gains Tax Acts but subject to paragraph (b), where a ...
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