1. Legislation
  2. Direct Tax Acts

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

653BF Surcharge for late filing of vacant homes tax returnFA22 s96(1) [(1) For the purposes of this section— (a) where a chargeable person deliberately or carelessly delivers an incorrect return ...
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  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022