Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
749Dealers in securities
Summary
This section provides that where the first buyer is a dealer in securities, the purchase price of any securities acquired by the first buyer is reduced by the i...
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.