Direct Tax Acts, Finance (No. 2) Act 2023
249 Rules relating to recovery of capital and replacement loansFA74 s35(1) to (3); FA03 s46(1); FA11 s37(1)(i); FA12 s129 and Sch4 Pt2(g); FA17 s24(1)(g)–(i)
(1) [(a) (i) In this section –
“spec...
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