Direct Tax Acts, Finance Act 2022
237 Annual payments payable wholly out of taxed incomeITA67 s433; FA69 s33 and Sch4 PtI; FA74 s5(1); CTA76 s164 and Sch4 PtI; FA89 s89(1); FA96 s132(1) and Sch5 PtI par1(19)
(1) Where any annuity...
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