669 Relief for unremittable transfer proceeds: section 630 profits
Income Tax Act 2007 (2007 c 3) | Legislation

669  Relief for unremittable transfer proceeds: section 630 profits

(1)     This section applies if—

(a)     a person is liable for income tax on accrued income profits within section 630(2) (making accrued income profits: settlement day outside

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