1. Legislation
  2. Direct Tax Acts

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

835AZ Relevant profit and lossFA21 s31(3); FA22 s39(2)(b) [(1) Subject to subsections (2) and (3), “relevant profit”, in respect of a relevant entity and an accounting period, means— (a) the amo...
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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