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

811C Transactions to avoid liability to taxFA14 s87(1)(c); F(TA)A15 s38(8)(e); FA22 s96(2); F(No.2)A23 s95(1) [(1) (a) In this section and section 811D— “the Acts” means— (i) the Tax Acts, (ii) ...
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