Policy paper

Statement of Practice D21

Time limit for an election for valuation on 6 April 1965 under TCGA 1992 Sch 2 para 17: company leaving a group: TCGA 1992 ss 178, 179.

From:
HM Revenue & Customs
Published
6 April 1965

Documents

Statement of Practice D21

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Statements relating to tax on Capital Gains (individuals and companies).

Published 6 April 1965

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