Direct Tax Acts, Finance (No. 2) Act 2023
248A Restriction of relief in respect of loans applied in acquiring interest in companies and partnershipsF(No. 2)A98 s2; FA02 s17(b); FA03 s16(1); F(No. 3)A11 s1(2) and Sch1(41)–(42); F(No. 2)A13 ...
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