Direct Tax Acts, Finance (No. 2) Act 2023
128D Tax treatment of directors of companies and employees who acquire restricted sharesF(No. 2)A08 s12(1); FA10 s17; FA12 s129 and Sch4 Pt2(g); WUKEU(CP)A20 s24; FA20 s8(2)(b)
[(1) In this secti...
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