Direct Tax Acts, Finance Act 2014
98A Taxation of reverse premiumsFA02 s18(1)
[(1) (a) In this section
“chargeable period” means an accounting period of a company or a year of assessment;
“first relevant chargeable period” means—...
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.