Direct Tax Acts, Finance Act 2022
782 Charge to tax: repayments to employerFA72 s23
(1) Where any payment is made or becomes due to an employer out of funds which are or have been held for the purposes of a scheme which is or has...
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.