Direct Tax Acts, Finance Act 2021
835AY Interpretation (Part 35D)FA21 s31(3)
[(1) In this Part—
“allowable amount” shall be construed in accordance with subsection (2);
“alternative body of accounting standards” means standards ...
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.