Direct Tax Acts, Finance (No. 2) Act 2023
542 Time of disposal and acquisitionCGTA75 s10(1) and (3); FA02 s62; FA10 s56; FA15 s38
(1) (a) Subject to paragraph (b) and subsection (2), for the purposes of the Capital Gains Tax Acts, where ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.