Direct Tax Acts, Finance (No. 2) Act 2023
597AA Revised entrepreneur reliefFA15 s35(b); FA16 s26(1); FA17 s30(1); FA20 s24; F(No. 2)A23 s48
[(1) (a) In this section —
“51 per cent subsidiary” has the same meaning as it has in section 9(1...
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