Direct Tax Acts, Finance Act 2014
628A Deferral of exit tax*F(No. 2)A13 s35(1)
[(1) In this section—
“chargeable period” means a year of assessment or an accounting period, as the case may be;
“disposal of assets” means a disposa...
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.