Direct Tax Acts, Finance Act 2022
546A Restrictions on allowable lossesFA10 s59
[(1) In this section—
“arrangements” includes any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enf...
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.