Direct Tax Acts, Finance Act 2019

551 Exclusion from consideration for disposals of sums chargeable to income taxCGTA75 s51(1) and Sch1 par2; CTA76 s140(2) and Sch2 PtII par8 (1) In this section, “rent” includes any rent charge, ...
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.