Direct Tax Acts, Finance Act 2022
222 Certain dividends from a non-resident subsidiaryFA88 s41; FA91 s40; FA98 s48 and Sch3; FA01 s86; FA04 s89 and Sch3; FA07 s35 and Sch2; FA12 s129 and Sch4 Pt2(g)
(1) (a) In this section –
“app...
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