1. Legislation
  2. Direct Tax Acts

Direct Tax Acts, Finance Act 2021

769P Time limitsFA15 s32(1)(a) [(1) Where a company has submitted an application to a Patents Office which would result in a qualifying asset if the patent or protection sought were granted, then...
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.

Other Editions and Comparison Tool

  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021
  • Direct Tax Acts, Finance Act 2020
  • Direct Tax Acts, Finance Act 2019
  • Direct Tax Acts, Finance Act 2018
  • Direct Tax Acts, Finance Act 2017
  • Direct Tax Acts, Finance Act 2016
  • Direct Tax Acts, Finance Act 2015