Direct Tax Acts, Finance Act 2022
109 Payments in respect of redundancyFA68 s37(1) and (3) to (7); FA74 s86 and Sch2 PtI; CTA76 s140(1) and Sch2 PtI par30; FA77 s42 and Sch1 PtIV par2; FA98 s136
(1) In this section, “lump sum” an...
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