1. Legislation
  2. Direct Tax Acts

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

653AJ Obligation to keep certain recordsFA21 s80(1)(a) [(1) A liable person shall retain, or cause to be retained on behalf of the liable person, such records as are required to enable a full an...
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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