Direct Tax Acts, Finance (No. 2) Act 2023
636 Returns
FA92 s71; FA06 s60(e); FA12 s131 and Sch5(1)(f)
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(2) Where [section 631, 632, 633, 633A, 633B, 633C or 634]2 applies in relation to a transfer or disposal, the transferring compan...
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