Direct Tax Acts, Finance (No. 2) Act 2023
154 Attribution of distributions to accounting periods
FA89 s25; FA92 s37; FA94 s59; FA97 s38; FA00 s69 and Sch2; FA01 s77 and Sch2; FA03 s41(1)
(1) (a) Notwithstanding sections 140, 141 [and 144...
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