Direct Tax Acts, Finance Act 2010
1001 Liability to tax, etc. of holder of fixed charge on book debts of companyFA86 s115; FA95 s174; FA07 s120
(1) In this section, “relevant amount” means any amount which the company is liable t...
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.