Direct Tax Acts, Finance Act 2010
1058 Refusal to allow deduction of taxITA67 s520; CTA76 s147(1) and (2); FA96 s132(1) and Sch5 PtI par10(5); F(No. 2)A08 s98 and Sch5 Pt 2(2)(af)
(1) A person who refuses to allow a deduction of...
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