Direct Tax Acts, Finance (No. 2) Act 2023
780 Charge to income tax on repayment of employees’ contributionsFA72 s21(1) to (5)(a) and (6) and (7); FA73 s18; FA92 s6(b); FA02 s10(a); P(A)A02 s4
(1) In this section and in section 781, “empl...
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