Direct Tax Acts, Finance Act 2019
Individuals and small companies
21. (1) Where the affected person is -
(a) an individual, or
(b) a company that qualifies as a small company (within the meaning of Council Directive 2013/34/EU),
...
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.