Direct Tax Acts, Finance Act 2014
59 Charge to tax of income from which tax has been deductedFA74 s4; CTA76 s140(1) and Sch2 PtI par41 and s164 and Sch3 PtI; FA96 s132(2) and Sch5 PtII; FA12 s138 and sch6(1)(a)
Where income (in t...
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