Direct Tax Acts, Finance Act 2022
391 Interpretation (Chapter 2)
ITA67 s317(1), (2)(b), (c) and (d) and s322; FA69 s65(1) and Sch5 PtI; FA75 s33(2) and Sch1 PtII; FA97 s146(2) and Sch9 PtII
(1) In this Chapter –
“balancing charge...
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