Direct Tax Acts, Finance (No. 2) Act 2023
89 Valuation of trading stock at discontinuance of tradeITA67 s62(1) (apart from proviso) and (2); FA70 s23(4); FA01 s42; FA12 s129 and Sch4 Pt2(g)
(1) (a) In this section, “trading stock” means,...
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