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Legislation

Income Tax Act 2007

Crossheading Disposals

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Section 360 Disposal of loan during 5 year period
Section 361 Disposal of securities or shares during 5 year period

Chapter 6 Withdrawal or reduction of CITR
Crossheading Disposals

Crossheading Disposals

From legislation.gov.uk

Contents

Section 360 Disposal of loan during 5 year period
Section 361 Disposal of securities or shares during 5 year period