Direct Tax Acts, Finance (No. 2) Act 2023
911 Valuation of assetsCGTA75 s51(1) and Sch4 par14; FA12 s129 and Sch4 Pt2(g); FA13 s101
[(1) In this section—
“the Acts” has the same meaning as in section 1078;
“authorised person” means—
(a) ...
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