Finance Act 2020 - The Professional's Guide
41Tax representative
The Principal Act is amended—
(a) in section 5(1)(b), by substituting “94(3), 108C and 109A” for “94(3) and 108C”,
(b) by inserting the following section after section 109:
1...
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.