Direct Tax Acts, Finance Act 2022
104 Taxation of certain rents and other paymentsITA67 s93(1) and (2); FA69 s29
(1) (a) This section shall apply to the following payments -
(i) any rent payable in respect of any premises or ease...
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.