Direct Tax Acts, Finance (No. 2) Act 2023
389 Determination of claim for terminal loss
ITA67 s315; F(MP)A68 s3(2) and Sch PtI; F(TA)A15 s36(4)(b)
[(1) A claim under section 385 shall be made to and determined by the inspector.
(2) A pers...
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