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Legislation

Finance Act 1977

PART III INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

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Section 17–39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 41 Capital gains; company reconstructions and amalgamations involving transfer of business assets.
Section 42 Capital gains: transfers of assets to non-resident companies.
Section 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 45–48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part III · INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
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Section 45–48 | . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

From legislation.gov.uk

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