Direct Tax Acts, Finance Act 2022
858 Evidence of authorisationFA97 s159; VATCA2010 s123 & Sch7; F(LPT)A 2012 s158 and Sch (2); FA18 s57; F(LPT)(A)A21 s43(b); FA22 s96(4)
(1) In this section, except where the context otherwis...
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.