Direct Tax Acts, Finance (No. 2) Act 2023
372AP Relief for lessors
FA02 s24(1) and Sch 2; FA11 s24; FA12 s16(1); FA13 s100(1)(d); FA15 s12(1)
[(1) In this section –
“chargeable period” means an accounting period of a company or a year of...
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