Direct Tax Acts, Finance (No. 2) Act 2023
314 Procedure on apportionmentITA67 s301; CTA76 s21(1) and Sch1 par47; F(TA)A15 s36(2)(c)
[(1) (a) Where, in relation to an apportionment to be made under this Part —
(i) it appears, at the time ...
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