Direct Tax Acts, Finance Act 2022
603A Disposal of site to childFA01 s93; FA06 s72(1); FA07 s53; FA08 s55; F(No. 3)A11 s1(2) and Sch1(163)–(165); FA18 s30(1)
[(1) In this section “child of a parent”, in relation to a disposal for...
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