Direct Tax Acts, Finance (No. 2) Act 2023
1001 Liability to tax, etc. of holder of fixed charge on book debts of company
FA86 s115; FA95 s174; FA07 s120; VATCA2010 s123 & Sch 7; F(LPT)A 2012 s158 and Sch (9); FA17 s82 and Sch2(1)(az); ...
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