Chapter 5 Demergers
- Introduction
- Exempt distributions
- Exemption by virtue of section 1076 or 1077: conditions
- Chargeable payments
- Advance clearance
- Information and returns
- Supplementary
Notes on Part 23
Modifications
- C1
Pt. 23 applied (with modifications) by 2003 c. 1, s. 554AC(3) (as inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 para. 2)