Direct Tax Acts, Finance Act 2014
697LA Transactions between associated persons and between tonnage tax trade and other activities of same company
FA03 s62(1)
[(1) In this section –
“control” shall be construed in accordance with...
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.