Direct Tax Acts, Finance (No. 2) Act 2023
790D Imputed distribution from certain fundsFA12 s18(8); FA14 s19(5)(a); FA16 s14(1)(g); FA22 s21(24); F(No. 2)A23 s100 and Sch
[(1) In this section—
“additional voluntary PRSA contributions” has...
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