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  2. Direct Tax Acts

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

739M Anti-avoidance: multiple fundsFA16 s23(b); FA17 s19(1)(b); FA17 s19(1)(b) [(1) In this Chapter— “personal portfolio IREF” means an IREF under the terms of which some or all of the IREF asse...
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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
  • Direct Tax Acts, Finance Act 2020
  • Direct Tax Acts, Finance Act 2019
  • Direct Tax Acts, Finance Act 2018
  • Direct Tax Acts, Finance Act 2017
  • Direct Tax Acts, Finance Act 2016