Direct Tax Acts, Finance (No. 2) Act 2023
541 DebtsCGTA75 s46; FA80 s62(b); FA96 s61(1); FA97 s78; F(No. 3)A11 s1(2) and Sch1(155); FA13 s44(b); FA17 s82 and Sch2(1)(z); FA20 s23
(1) (a) For the purposes of the Capital Gains Tax Acts but...
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