1. Legislation
  2. Direct Tax Acts

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

739V Transfer of IREF business to a companyFA16 s23(b) [(1) In this section— “the Acts” means the Tax Acts and the Capital Gains Tax Acts; “specified company” means a company that is formed unde...
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Other Editions and Comparison Tool

  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021
  • Direct Tax Acts, Finance Act 2020
  • Direct Tax Acts, Finance Act 2019
  • Direct Tax Acts, Finance Act 2018
  • Direct Tax Acts, Finance Act 2017
  • Direct Tax Acts, Finance Act 2016