Direct Tax Acts, Finance (No. 2) Act 2023
769H Families of products and assetsFA15 s32(1)(a)
[(1) This section has effect where—
(a) a relevant company has a number of qualifying assets, and
(b) owing to the interlinked nature of the qua...
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.