Direct Tax Acts, Finance Act 2014
Chapter 3
Know-how and certain training
768 Allowance for know-how
FA68 s2; FA08 s40; F(No. 2)A08 s30; FA09 s13(1)(j)
(1) In this section –
“control” has the same meaning as in section 312;
“k...
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.