1. Legislation
  2. Direct Tax Acts

Direct Tax Acts, Finance (No. 2) Act 2023

653AFA Deferral of tax during application to retain unauthorised development or for substitute consentFA22 s98(8); F(No.2)A23 s92(12) [(1) This section applies where a person makes— (a) an applic...
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  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022