Direct Tax Acts, Finance Act 2022
835AAB Interpretation (Chapter 2)FA21 s31(3); FA22 s39(2)(c)
[(1) In this Chapter—
“legacy debt” means a debt the terms of which were agreed before 17 June 2016, together with any contract entere...
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.