Direct Tax Acts, Finance Act 2022
137 Disallowance of reliefs in respect of bonus issues
CTA76 s89; FA00 s69 and Sch2; FA03 s41(1)
(1) This section shall apply where any person (in this section referred to as “the recipient”) rec...
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.