Direct Tax Acts, Finance (No. 2) Act 2023
610 Other bodiesCGTA75 s23; FA89 s33; FA91 s20(2) and s44; FA94 s32(5); FA95 s44(1) and (3); FA96 s39(1) and (6) and s64; FA 97 s49(1) and (3)
(1) A gain shall not be a chargeable gain if it accr...
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