Direct Tax Acts, Finance (No. 2) Act 2023
Schedule 22Dividends regarded as paid out of profits accumulated before given dateITA67 Sch12; F(MP)A68 s 3(2) and Sch PtI; CTA76 s140(1) and Sch2 PtI par28; FA79 s34; FA98 s48; F(TA)A15 s41(10)
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