Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
PART 28PURCHASE AND SALE OF SECURITIES
CHAPTER 1Purchase and sale of securities
Overview
Chapter 1 of Part 28 is primarily directed against a practice known as “bond washing” which could othe...
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.