Direct Tax Acts, Finance Act 2014
621 Depreciatory transactions in group
CTA76 s138; FA99 s56; FA01 s38; FA02 s36(c)
(1) For the purposes of this section –
“securities” includes any loan stock or similar security whether secured ...
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.