Direct Tax Acts, Finance Act 2013
381 Right to repayment of tax by reference to losses
ITA67 s307(1), (1AAA) and (2) to (6); F(MP)A68 s3(2) and Sch PtI; FA74 s26; FA79 s17; FA80 s19 and Sch1 PtIII; FA97 s146(2) and Sch9 PtII; FA07 ...
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