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Legislation

Finance (No. 2) Act 2023

Crossheading International matters

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Section 36 Share exchanges involving non-UK incorporated close companies
Section 37 Records relating to transfer pricing
Section 38 Double taxation relief: foreign nominal rates

Part 1 Income tax, corporation tax and capital gains tax
Crossheading International matters

Crossheading International matters

From legislation.gov.uk

Contents

Section 36 Share exchanges involving non-UK incorporated close companies
Section 37 Records relating to transfer pricing
Section 38 Double taxation relief: foreign nominal rates