1. Legislation
  2. Direct Tax Acts

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

Chapter 6Other sanctions 1084 Surcharge for late returnsFA86 s48; FA88 s16; FA90 s25(1); FA92 s245; FA95 s30(1); FA00 s69 and Sch2; FA01 s78; FA03 s164(1); FA04 s86; F(No. 3)A11 s1(2) and Sch1(2...
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.

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
  • Direct Tax Acts, Finance Act 2020
  • Direct Tax Acts, Finance Act 2019
  • Direct Tax Acts, Finance Act 2018
  • Direct Tax Acts, Finance Act 2017
  • Direct Tax Acts, Finance Act 2016
  • Direct Tax Acts, Finance Act 2015
  • Direct Tax Acts, Finance Act 2014
  • Direct Tax Acts, Finance (No. 2) Act 2013
  • Direct Tax Acts, Finance Act 2013
  • Direct Tax Acts, Finance Act 2012
  • Direct Tax Acts, Finance (No. 3) Act 2011
  • Direct Tax Acts, Finance Act 2010
  • Direct Tax Acts, Finance Act 2009