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Income Tax Act 2007

Crossheading Exception where there is a transfer to a legatee

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Section 636 Exception where there is a transfer to a legatee

Chapter 2 Accrued income profits and losses
Crossheading Exception where there is a transfer to a legatee

Crossheading Exception where there is a transfer to a legatee

From legislation.gov.uk

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Section 636 Exception where there is a transfer to a legatee