Direct Tax Acts, Finance Act 2014
552 Acquisition, enhancement and disposal costsCGTA75 s51(1) and Sch1 par3(1) to (5); CTA76 s140(2) and Sch2 PtII par9; FA98 s47; F(No. 2)A13 s42
(1) Subject to the Capital Gains Tax Acts, the su...
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