Direct Tax Acts, Finance Act 2022
236 Loan of certain art objectsFA94 s19(1) to (6); FA10 s5(a)
(1) In this section –
“art object” has the meaning assigned to it by subsection (2)(a);
“authorised person” means –
(a) an inspector ...
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.