Direct Tax Acts, Finance Act 2010
886 Obligation to keep certain recordsFA68 s6(1) to (5); CTA76 s147(1) and (2); FA92 s231; F(No. 2)A08 s98 and Sch5 Pt 2(2)(i)
(1) In this section-
“linking documents” means documents drawn up in...
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