Direct Tax Acts, Finance (No. 2) Act 2023
917A Return of property transfers to non-resident trusteesFA99 s92; F(No. 2)A08 s98 and Sch5 Pt 2(2)(u); FA12 s131 and Sch5(1)(i)
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(2) This section applies where -
(a) on or after the 11th d...
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