1. Legislation
  2. Direct Tax Acts

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

653AX Date of delivery of returnsFA22 s96(1) [(1) A return required to be delivered under this Part shall be delivered— (a) on or before the return date, where— (i) paragraph (a), only, of sectio...
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  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022