Direct Tax Acts, Finance (No. 2) Act 2023
600L Anti-avoidance: qualifying investment (investor perspective)F(No.2)A23 s46(1)(a)
[(1) (a) For the purposes of this Chapter, an investment shall not be a qualifying investment in respect of a...
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.