[261H Power to modify section 261G in non-arm's length case]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[261H  Power to modify section 261G in non-arm's length case]

[(1)     The Treasury may by regulations provide for section 261G to apply with modifications if the exception in section 608(2) of ITA 2007

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