Direct Tax Acts, Finance (No. 2) Act 2023
Chapter 2
Settlements on children generally
794 Interpretation and application (Chapter 2)
ITA67 s443(2), (3) and (5), s445 and s447; FA95 s12(1)(a)(ii) and (c)(i) and (ii); F(No. 3)A11 s1(2) an...
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