Direct Tax Acts, Finance Act 2022
400 Company reconstructions without change of ownership
CTA76 s20; F(No. 3)A11 s1(2) and Sch1(61); F(TA)A15 s36(4)(c); FA17 s82 and Sch2(1)(p); FA21 s31(2)(a); FA22 s39(1)
(1) For the purposes of...
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.