Direct Tax Acts, Finance Act 2022
909 Power to require return of propertyFA83 s20; FA92 s239; FA99 s207; FA01 s78; F(No. 3)A11 s1(2) and Sch1(240)–(244); FA12 s131 and Sch5 Pt1(l)
(1) (a) In this section-
“asset” includes any int...
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