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  2. Direct Tax Acts

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

739N Anti-avoidance: multiple funds further measuresFA16 s23(b); FA17 s19(1)(c) [(1) Where— (a) an IREF would otherwise be a personal portfolio IREF in accordance with section 739M(3)(a), and (b...
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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