Direct Tax Acts, Finance Act 2022

865B No offset where repayment prohibited FA12 s128(1)(d); F(LPT)A 2012 s158 and Sch (4), F(LPT)(A)A21 s43(d); FA22 s96(7) [(1) In this section— “Acts” means— (a) the statutes relating to the dut...
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