Direct Tax Acts, Finance Act 2022
798 Transfer of interest in trade to children
ITA67 s448(1), (3) and (4); F(No. 3)A11 s1(2) and Sch1(226)
(1) Where by any means whatever (including indirect means or means consisting of a series...
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.