Direct Tax Acts, Finance (No. 2) Act 2023
817 Schemes to avoid liability to tax under Schedule F
FA89 s88(1) to (7); FA03 s41(1); FA05 s39; FA05 s24(1); FA06 s24(1); FA11 s28; F(TA)A15 s38(8)(g)
(1) (a) In this section-
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“close compa...
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