Direct Tax Acts, Finance (No. 2) Act 2023
559 Assets derived from other assetsCGTA75 s51(1) and Sch1 par7
(1) If and in so far as, in a case where assets have been merged or divided or have changed their nature, or rights or interests in...
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.