Direct Tax Acts, Finance (No. 2) Act 2023
759 Spreading of revenue payments over several years
ITA67 s195B(3) and (6) and s291; CTA76 s21(1) and Sch1 par40; FA93 s10(1); F(No. 3)A11 s1(2) and Sch1(182)
(1) In this section, any reference ...
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