Direct Tax Acts, Finance Act 2014
Prescribed classes of tax advantage
6. (1) A tax advantage which falls within any description set out in a provision of these Regulations listed in paragraph (2) is a prescribed class of tax adva...
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.