Direct Tax Acts, Finance Act 2010
440 Surcharge on undistributed investment and estate incomeCTA76 s101; FA90 s47; FA97 s146(1) and Sch9 PtI par10(4); FA00 s69; FA01 s91; FA03 s163 and Sch6
(1) (a) Where for an accounting period ...
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.