Direct Tax Acts, Finance Act 2022
438 Loans to participators, etcCTA76 s98(1) to (7) and (9); FA83 s35; FA03 s45(1); FA08 s137 and Sch 6; F(No. 3)A11 s1(2) and Sch1(65); WUKEU(CP)A20 s54
(1) (a) Subject to this section, where a c...
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