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  2. Direct Tax Acts

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

Chapter 3Group and equity ratio 835AAG Interpretation (Chapter 3)FA21 s31(3); FA22 s39(2)(f) [(1) In this Chapter— “associated enterprise” has the same meaning as it has in Part 35C, other tha...
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Other Editions and Comparison Tool

  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021