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Income Tax (Trading and Other Income) Act 2005

Crossheading Disposals

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Section 437 Transactions which are disposals
Section 438 Timing of transfers and acquisitions

Chapter 8 Profits from deeply discounted securities
Crossheading Disposals

Crossheading Disposals

From legislation.gov.uk

Contents

Section 437 Transactions which are disposals
Section 438 Timing of transfers and acquisitions