Direct Tax Acts, Finance Act 2020
696J Provisions relating to groupsFA15 s20
[(1) Where eligible expenditure in respect of a taxable field is incurred by a company (in this section referred to as the “first company”), and
(a) an...
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.