Direct Tax Acts, Finance Act 2022
790B Exemption of cross-border schemeFA05 s21(1); FA18 s62 and Sch2(1)(b); WUKEU(CP)A20 s48
[(1) In this section –
“competent authority”, in relation to the State, means the national authority de...
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.