Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
550Assets disposed of in series of transactions
This section contains an anti-avoidance measure to prevent schemes whereby property could be disposed of in separate parts to connected persons so ...
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.