Direct Tax Acts, Finance (No. 2) Act 2023
739U Retention and examination of documentationFA16 s23(b)
[(1) An IREF shall keep and retain declarations made to it in accordance with Schedule 2C for a period of 6 years from the time the uni...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.