Direct Tax Acts, Finance Act 2014
440 Surcharge on undistributed investment and estate income
CTA76 s101; FA90 s47; FA97 s146(1) and Sch9 PtI par10(4); FA00 s69; FA01 s91; FA03 s163 and Sch6; FA13 s33(1)
(1) (a) Where for an acco...
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