Direct Tax Acts, Finance Act 2013

615 Company reconstruction or amalgamation: transfer of assets CTA76 s127; CGT(A)A78 s13; FA01 s38; FA02 s36(a); FA08 s42(1)(a); FA09 s13(1)(e) (1) In this section – “scheme of reconstruction or...
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.