Direct Tax Acts, Finance Act 2022
45 Exemption of non-interest-bearing securitiesITA67 s465; FA74 s86 and Sch2 PtI; FA84 s28 and FA90 s138; FA10 s35(1)(c)
(1) The excess of the amount received on the redemption of a unit of non –...
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.