Direct Tax Acts, Finance Act 2022
1082 Interest on overdue income tax and corporation tax in cases of fraud or neglectFA71 s20(1) to (4) and (6); FA74 s86 and Sch2 PtI; CTA76 s145(4); FA80 s14(2); FA82 s59; FA05 s145(2), (7) and Sc...
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