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Legislation

Finance Act 2011

Crossheading Chargeable gains

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Section 44 Value shifting
Section 45 Company ceasing to be member of a group
Section 46 Pre-entry losses

Part 2 Income tax, corporation tax and capital gains tax
Crossheading Chargeable gains

Crossheading Chargeable gains

From legislation.gov.uk

Contents

Section 44 Value shifting
Section 45 Company ceasing to be member of a group
Section 46 Pre-entry losses