Links from Section 748 | ||
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Act | Linked to | Context |
Taxes Consolidation Act, 1997 |
(1) In this Chapter and in Schedule 21— |
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Links to Section 748 (from within TaxSource Total) | ||
Act | Linked from | Context |
(a) in section 748— |
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Taxes Consolidation Act, 1997 |
(8) Any securities within the meaning of section 748 which, at the time when the predecessor ceases to carry on the trade, form part of the trading stock belonging to the trade shall be treated for the purposes of that section as having been sold at that time in the open market by the predecessor and as having been purchased at that time in the open market by the successor. |