Direct Tax Acts, Finance (No. 2) Act 2023
372L Interpretation (Chapter 8)
FA98 s77; F(No. 2)A98 s4, FA99 s47; FA00 s45; FA02 s23(1), s24 and Sch2; FA04 s26(1); FA06 s31(1)(a)
[(1)]1 [In this Chapter –
“lease”, “lessee”, “lessor”, “pre...
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