Direct Tax Acts, Finance (No. 2) Act 2023
519 Employee share ownership trusts
FA97 s51; FA98 s36; FA99 s69; FA00 s69 and Sch2; FA01 s13; FA02 s13(1); FA04 s89 and Sch3
(1) (a) This section shall apply to an employee share ownership trust...
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