Direct Tax Acts, Finance Act 2022
118 Benefits in kind: general charging provisionITA67 s117; FA73 s41; FA74 s86 and Sch2 PtI; FA96 s131(9) (a); FA99 s33; P(A)A02 s1, s4; FA04 s8(1); FA05 s8; F(No. 2)A08 s7; FA11 s7(1); F(No. 3)A11...
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.