Section 100(2)

Subsection (3) applies where— two or more transactions which have occurred, or, if any arrangements are carried into effect, will occur, may be treated for the purposes of a reference under section 22 , 33, 68B or 68C as having occurred simultaneously on a particular date; and sections 22(3)(za) and 33(3)(za) do not prevent such a reference in relation to the last of those transactions.

← 1 · All articles · 3 →

Source: legislation.gov.uk · retrieved 2026-09-04