Direct Tax Acts, Finance (No. 2) Act 2023
1038 Merchanting profit
ITA67 s204; F(MP)A 68 s3(2) and Sch PtI; F(TA)A15 s40(3)(b)
[(1) Where a non-resident person is chargeable to income tax in the name of any branch, manager, agent, factor ...
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.