Direct Tax Acts, Finance (No. 2) Act 2023
531AV Married couples
FA11 s3(1)(a); F(No. 3)A11 s1(2) and Sch1(151)–(153)
[Where an election has been made or is deemed to have been made under[section 1018 or 1031D]2 and has effect for a tax y...
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