1. Legislation
  2. Direct Tax Acts

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

653AC Surcharge for late return of the relevant siteFA21 s80(1)(a); FA22 s98(7); F(No. 2)A23 s92(8) [(1) Where a liable person fails to deliver a return in respect of a relevant site on or befor...
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.

Other Editions and Comparison Tool

  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021