Statute
Section 495 — Income Tax (Earnings and Pensions) Act 2003: No charge on increase in value of shares of dependent subsidiary
Text of the provision Official document
No charge on increase in value of shares of dependent subsidiary 495 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
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