Direct Tax Acts, Finance Act 2019

508Q Qualification to section 508P for specified personsFA18 s25(1) [(1) A specified individual shall not have received value from a company by virtue of section 508P(3)(b) where— (a) the specif...
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.