Policy paper

Statement of Practice 5 (2002)

Exemptions for companies' gains on substantial shareholdings - sole or main benefit test - paragraph 5 schedule 7AC Taxation of Chargeable Gains Act 1992.

• From: HM Revenue & Customs
• Published: 6 April 2002

Documents

Statement of Practice 5 (2002)

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Details

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

Published 6 April 2002