Direct Tax Acts, Finance Act 2013
760 Capital sums: effect of death, winding up and partnership changes
ITA67 s195B(3) and (6) and s293; CTA76 s21(1) and Sch1 par42; FA93 s10(1); F(No. 3)A11 s1(2) and Sch1(183)
(1) In this secti...
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