1. Legislation
  2. Direct Tax Acts

Direct Tax Acts, Finance Act 2022

835K Accounting periodsFA18 s27(1) [(1) For the purposes of this Part, an accounting period of a controlled foreign company shall begin— (a) where the company was not a controlled foreign compan...
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.

Other Editions and Comparison Tool

  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021
  • Direct Tax Acts, Finance Act 2020
  • Direct Tax Acts, Finance Act 2019
  • Direct Tax Acts, Finance Act 2018