Direct Tax Acts, Finance (No. 2) Act 2023
811 Transactions to avoid liability to tax
FA89 s86; FA06 s126(a); VATCA2010 s123 & Sch7; FA12 s130(1); FA13 s97(1)(a), s92 and Sch1 Pt2(e); FA14 s87(1)(a); F(TA)A15 s38(8)(d)
(1) (a) [In thi...
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