Direct Tax Acts, Finance Act 2022
95 Supplementary provisions as to tax under section 91 or 94FA70 s21; CTA76 s164 and Sch3 PtII; FA12 s129 and Sch4 Pt2(g); FA13 s92 and Sch1 Pt2(a)
(1) In the case of a transfer for value of the ...
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