Direct Tax Acts, Finance Act 2014
583 Capital distributions by companiesCGTA75 s51(1) and Sch2 par1
(1) In this section, “capital distribution” means any distribution from a company (including a distribution in the course of diss...
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.