Part 20-1-14 Exemption from Tax on Gains accruing on Certain Disposals of Shares (S-626B) 14.1 Section 626B provides an exemption for certain capital gains accruing on the disposal of certain shareholdings. 14.2 A gain accruing to an investor company on the disposal of shares in an investee company will not be a chargeable gain if, at the […]

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