48 Applying section 44(2): “portfolio” of transactions, arrangements or assets
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

48  Applying section 44(2): “portfolio” of transactions, arrangements or assets

(1)     Subsection (5) applies if each of conditions A to C is met.

(2)     Condition A is that transactions, arrangements or assets are treated by a taxpayer as a series

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