Direct Tax Acts, Finance Act 2022
656 Farming: trading stock of discontinued trade
ITA67 s 62(1) proviso; FA96 s11; FA12 s129 and Sch4 Pt2(g)
(1) In this section, “specified return date for the chargeable period” has the same mea...
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.