[809BZS Assets]
Income Tax Act 2007 (2007 c 3) | Legislation

[809BZS Ìý´¡²õ²õ±ð³Ù²õ±Õ

[(1)     This section applies for the purposes of this Chapter.

(2)     A reference to a person receiving an asset includes—

(a)     a reference to the person obtaining (directly or indirectly) the value

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