Direct Tax Acts, Finance Act 2014
Prescribed purposes
5. The purposes referred to in Regulations 7 and 8 are each a prescribed purpose for the purposes of section 817D(2)(c)(i) 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.