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

111Y Qualifying loss electionF(No. 2)A23 s94 [(1) (a) Section 111X shall not apply where a filing constituent entity makes a qualifying loss election for a jurisdiction. (b) Where a qualifying lo...
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.