Direct Tax Acts, Finance (No. 2) Act 2023
531AA Interpretation (Part 18C)FA10 s150(1); F(No. 3)A11 s1(2) and Sch1(144)–(147); FA12 s136(1); FA17 s79(1); FA17 s82 and Sch2(1)(x)
[(1) In this Part—
“close company” has the meaning assigned ...
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