Direct Tax Acts, Finance Act 2022
864 Making of claims, etc.
ITA67 s432(1) (part of); CGTA75 s51(1) and Sch4 par2; CTA76 s4 and s146(1); FA84 s6(a); FA11 s21(a) and (b); F(TA)A15 s39(4)(d)
(1) Notwithstanding any other provision ...
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.