139 Capital gains tax credit etc for special withholding tax
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

139  Capital gains tax credit etc for special withholding tax

(1)     Subsection (6) applies if each of conditions A to D is met.

(2)     Condition A is that a person makes a disposal of assets in a tax year.

(3)     Condition B is that if a chargeable gain were to accrue on the disposal—

(a)     the gain would accrue

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