Direct Tax Acts, Finance (No. 2) Act 2023
291A Intangible assetsFA09 s13(1)(d); FA10 s43(1)(d)-(j); FA12 s129 and Sch4 Pt2(g); FA14 s40(1)(b); F(TA)A15 s36(2)(a); FA17 s25(1); FA18 s28(1)
[(1) In this section—
“authorised officer” means...
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.