Direct Tax Acts, Finance (No. 2) Act 2023
45 Exemption of non-interest-bearing securitiesITA67 s465; FA74 s86 and Sch2 PtI; FA84 s28 and FA90 s138; FA10 s35(1)(c)
(1) The excess of the amount received on the redemption of a unit of non –...
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