Direct Tax Acts, Finance (No. 2) Act 2023
420A Group relief: relevant losses and charges
FA01 s90; FA05 s45(1); FA08 s43(1)(e); FA12 s54 and Sch1(17); F(No.2)A23 s39(h)
[(1) In this section—
“relevant trading charges on income” and “rele...
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