Direct Tax Acts, Finance Act 2014
903 Power of inspection: PAYEITA67 s127A; FA92 s233; FA01 s2 and Sch1; FA02 s138 and Sch6; FA05 s138; F(No. 2)A08 s98 and Sch5 Pt 2(2)(r)
(1) In this section-
“authorised officer” means an office...
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