Direct Tax Acts, Finance (No. 2) Act 2023
312 Special provisions as to certain sales
ITA67 s299 other than subsection (4)(b)(iii); CTA76 s21(1) Sch1 par46; FA96 s132(1) and Sch5 PtI par1(15)
(1) In this section, “control”, in relation t...
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