1. Legislation
  2. Direct Tax Acts

Direct Tax Acts, Finance (No. 2) Act 2023

835AAE Carry forward of total spare capacityFA21 s31(3); FA22 s39(2)(e) [(1) A relevant entity may carry forward its total spare capacity for a period not exceeding 60 months from the end of the...
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  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021