Direct Tax Acts, Finance Act 2022
291A Intangible assetsFA09 s13(1)(d); FA10 s43(1)(d)-(j); FA12 s129 and Sch4 Pt2(g); FA14 s40(1)(b); F(TA)A15 s36(2)(a); FA17 s25(1); FA18 s28(1)
[(1) In this section—
“authorised officer” means...
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