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Legislation

Income Tax Act 2007

Crossheading Further provisions relevant to the charge

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Section 761 Transactions, arrangements, sales and realisations relevant for Chapter
Section 762 Tracing value
Section 763 Meaning of “another person”
Section 764 Valuations and apportionments

Further provisions relevant to the charge
Meaning of “another person”

Section 763 | Meaning of “another person”

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed