Direct Tax Acts, Finance Act 2022
234 Certain income derived from patent royaltiesFA73 s34; CTA76 s140(1) and Sch2 PtI par35; FA81 s19; FA92 s19(1); FA94 s28; FA96 s32(1) and (3) (a) and s132(1) and Sch5 PtI par7; FA97 s146(1) and ...
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