Direct Tax Acts, Finance (No. 2) Act 2023
597A Entrepreneur relief†F(No. 2)A13 s45(1); FA14 s52; FA15 s35(a); FA18 s25(2)(d); FA18 s25(2)(d)
[(1) In this section—
“chargeable business asset” means an asset, including goodwill but not in...
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