Direct Tax Acts, Finance (No. 2) Act 2023
21B Tax Treatment of Certain DividendsFA08 s43(1)(b); F(No. 2)A08 s33(a); FA10 s50; FA12 s53(1); FA12 s129 and Sch4 Pt2(g)
[(1) (a) In this section—
“profits”, in relation to a company for a peri...
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.