Direct Tax Acts, Finance Act 2022
623 Company ceasing to be member of groupCTA76 s135 and FA96 s51; FA01 s38; NAMAA09 s240 and Sch 3 Part 10(12)-(13); FA14 s41; FA17 s31(c)
(1) For the purposes of this section –
(a) 2 or more com...
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