PART XVII TAX AVOIDANCE

CHAPTER VI MISCELLANEOUS

Transactions between associated persons

770 Sales etc. at an undervalue or overvalue.
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S. 770A substituted for ss. 770-773 (with effect in accordance with s. 108(5) of the amending Act) by Finance Act 1998 (c. 36), s. 108(1); S.I. 1998/3173, art. 2