Direct Tax Acts, Finance (No. 2) Act 2023
1041 Rents payable to non-residents
FA69 s25; FA22 s92; F(No. 2)A23 s25
(1) [Subject to subsection (1B)(b), section 1034 shall not apply]4 to –
(a) tax on profits or gains chargeable to tax under...
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