Direct Tax Acts, Finance Act 2019

845C Treatment of Additional Tier 1 instrumentsFA15 s29; FA19 s22 [(1) In this section— “[Additional Tier 1 instrument” means an instrument— (a) which qualifies, or has qualified, as an Additiona...
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.