SolvedSection 106D | Capital receipts
From legislation.gov.uk
Section 106C does not apply in relation to the relevant act if subsection (4) or (5) of section 96A (capital receipts under, or after leaving, cash basis) applies in relation to that act.
From legislation.gov.uk
Section 106C does not apply in relation to the relevant act if subsection (4) or (5) of section 96A (capital receipts under, or after leaving, cash basis) applies in relation to that act.