1. Legislation
  2. Direct Tax Acts

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

508IA Qualifying investment fundsFA21 s26(1)(k) [(1) In this Part— “alternative investment fund manager” has the meaning assigned to it by the European Union (Alternative Investment Fund Managers...
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  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021