Direct Tax Acts, Finance Act 2013

1. Citation and commencement. (1) These Regulations may be cited as the Taxes (Offset of Repayments) Regulations, 2001. (2) These Regulations shall come into operation on 14 September 2001.
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.