1. Legislation
  2. Direct Tax Acts

Direct Tax Acts, Finance (No. 2) Act 2023

653Z Transfer of relevant siteFA21 s80(1)(a); F(No. 2)A23 s92(7) [(1) For the purpose of this Part, “sale” includes, in relation to a relevant site, the transfer of the relevant site by a liable...
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  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021