Direct Tax Acts, Finance Act 2022
21A Higher rate of corporation taxFA99 s73; FA00 s75; FA06 s127 and Sch2; FA07 s128 and Sch4; FA08 s43(1)(a); FA12 s54 and Sch 1(2); MDA17 s248(b)
[(1) In this section –
“construction operations”...
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