Direct Tax Acts, Finance Act 2022
1059 Power to add penalties to assessmentsITA67 s513; CTA76 s147(3) and (4)
Where an increased rate of income tax or corporation tax is imposed as a penalty, or as part of or in addition to a pe...
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.