495 Anti-avoidance: eligible sharesFA18 s25(1)
[(1) In this section “distribution” has the same meaning as in the Corporation Tax Acts.
(2) For the purposes of this section, an amount specified ...
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.