1. Legislation
  2. Direct Tax Acts

Direct Tax Acts, Finance (No. 2) Act 2023

407 Restriction on use of losses and capital allowances for qualifying shipping trade FA87 s28(1), (2), (4) and (5)(a); FA88 s40(1) and (3); FA90 s42(1); FA94 s62; FA96 s54; FA01 s82; FA03 s40; FA0...
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Other Editions and Comparison Tool

  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021
  • Direct Tax Acts, Finance Act 2020
  • Direct Tax Acts, Finance Act 2019
  • Direct Tax Acts, Finance Act 2018
  • Direct Tax Acts, Finance Act 2017
  • Direct Tax Acts, Finance Act 2016
  • Direct Tax Acts, Finance Act 2015
  • Direct Tax Acts, Finance Act 2014
  • Direct Tax Acts, Finance (No. 2) Act 2013
  • Direct Tax Acts, Finance Act 2013
  • Direct Tax Acts, Finance Act 2012
  • Direct Tax Acts, Finance (No. 3) Act 2011
  • Direct Tax Acts, Finance Act 2010
  • Direct Tax Acts, Finance Act 2009