Direct Tax Acts, Finance Act 2022
242 Annual payments for non-taxable considerationFA89 s89(2)
(1) This section shall apply to any payment which is –
(a) an annuity or other annual payment charged with tax under Case III of Sched...
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.