Direct Tax Acts, Finance Act 2014
Specified person
3. A person who is a member of a class of relevant persons described in Schedule 1 is specified as a specified person for the purposes of—
(a) section 891B of the Principal Act, ...
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.