Direct Tax Acts, Finance Act 2022
Chapter 1Income tax and corporation tax
1032 Restrictions on certain reliefs
ITA67 s153; FA74 s6(2) and Sch 1 Pt I par1(vii)(d); FA94 s155; FA96 s132(1) and Sch5 PtI par1(7); WUKEU(CP)A20 s50
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