Direct Tax Acts, Finance Act 2022
88A Double deduction in respect of certain emolumentsFA98 s16; FA13 s7(1)
[(1) In this section
“chargeable period” has the same meaning as in section 321(2);
“emoluments”, “employment”, “employme...
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.