Restriction on indexation allowance for groups and associated companies (ss 182-184)

Contents

Section 182 – Disposals of debts [TCGA 1992 s 182] Section commentary
Section 183 – Disposals of shares [TCGA 1992 s 183] Section commentary
Section 184 – Definitions and other provisions supplemental to sections 182 and 183 [TCGA 1992 s 184] Section commentary

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