Direct Tax Acts, Finance Act 2014
530A Principal to whom relevant contracts tax appliesFA11 s20(1)(k); FA12 s22(1)(f)
[(1) Subject to subsections (2) and (3), this section applies to a principal who is—
(a) in respect of the whol...
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.