Direct Tax Acts, Finance Act 2014
815 Taxation of income deemed to arise on certain sales of securities
FA84 s29(1) to (3)(a) and (4) to (5); FA91 s27; FA93 s21; FA94 s26; F(No. 3)A11 s1(2) and Sch1(228)
(1) In this section-
“own...
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