Direct Tax Acts, Finance (No. 2) Act 2023
643 Tax to be charged under Case IV on gains from certain disposals of land
F(MP)A68 s20(1)(b) and (2) to (17); FA81 s29(3)
(1) In this section and in section 644 –
“capital amount” means any amo...
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.