Direct Tax Acts, Finance (No. 2) Act 2023
Schedule 9Change in Ownership of Company: Disallowance of Trading LossesFA73 Sch5 PtI pars1 to 7 and 9; FA97 s146(1) and Sch9 PtI par5(3); FA17 s82 and Sch2(1)(bf)
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