Direct Tax Acts, Finance Act 2014

540A Disposal of certain emissions allowancesFA12 s44(1)(b) [(1) In this section— “Agency” means the Environmental Protection Agency, being a competent authority designated under Article 18 of th...
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.