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Legislation

Taxes Management Act 1970

Crossheading Chargeable gains

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Section 25 Issuing houses, stockbrokers, auctioneers, etc.
Section 26 Nominee shareholders.
Section 27 Settled property.
Section 28 Non-resident companies and trusts.

Chargeable gains
Non-resident companies and trusts.

Section 28 | Non-resident companies and trusts.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed