Direct Tax Acts, Finance Act 2022
PART 1General
Citation
1. These Regulations may be cited as the Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2012.
Interpretation
2. (1) In these Regulations—
“Act...
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.