1. Legislation
  2. Direct Tax Acts

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

835AAI Equity ratioFA21 s31(3); FA22 s39(2)(g) [(1) In this section, “ratio of equity over total assets” means the following fraction expressed as a percentage: E/A where— E is the equity, inclu...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions and Comparison Tool

  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021