WebSection 626B Taxes Consolidation Act 1997 (“TCA 1997”) provides for an exemption from tax in respect of certain capital gains arising from the disposal of holdings in subsidiaries. … Web1. Liabilities shall qualify as eligible liabilities instruments, provided that they comply with the conditions set out in this Article and only to the extent specified in this Article. 2. …
ASIC Corporations (Consent to Deductions—Ongoing Fee
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The Section 962 Election - Freeman Law
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