Direct Tax Acts, Finance (No. 2) Act 2023
634 Credit for tax
FA92 s69; FA06 s60(e)
(1) In this section –
“law of the Member State which has the effect of deferring a charge to tax on a gain” means any law of the Member State concerned wh...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.