Direct Tax Acts, Finance Act 2022
789 Supplementary provisions (Chapter 3)ITA67 s240; F(MP)A68 s3(2) and Sch PtI; F(No. 2)A08 s98 and Sch5 Pt 2(2)(h); F(TA)A15 s38(7)(e)–(f)
(1) Any question as to whether an annuity is a purchase...
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