Direct Tax Acts, Finance (No. 2) Act 2023
1078B PresumptionsFA03 s161; F(No. 2)A08 s99 and Sch6(1)(c); FA12 s138 and Sch6(1)(r)
[(1) In this section –
“return, statement or declaration” means any return, statement or declaration which a ...
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.