Direct Tax Acts, Finance Act 2014
Interpretation and general
2. (1) In these Regulations—
“capacity” means sufficient access to the Internet, by which either or both a specified return or the payment of any specified liabilities ...
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.