1. Legislation
  2. Direct Tax Acts

Direct Tax Acts, Finance (No. 2) Act 2023

111AK Transitional UTPR safe harbourF(No. 2)A23 s94 [(1) In this section— “corporate income tax rate” means the nominal rate of corporate income tax (including any sub-national corporate income t...
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.