Direct Tax Acts, Finance Act 2024
600K Anti-avoidance: qualifying investment (shares)F(No. 2)A23 s46(1)(a); FA24 s53 and s54(1)(a)
[(1) In this section, “distribution” has the same meaning as in the Corporation Tax Acts.
(2) For...
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.