Direct Tax Acts, Finance Act 2010
895 Returns in relation to foreign accountsFA92 s230(1) to (6); FA01 s77 and Sch2 and s78; FA03 s34(1); F(No. 2)A08 s98 and Sch5 Pt 2(2)(l)
(1) In this section-
“appropriate inspector”, in relati...
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