Finance (No. 2) Act 2023 - The Professional's Guide
37Amendment of Part 6 of Principal Act (company distributions, tax credits, etc.)
(1) Section 153 of the Principal Act is amended, in subsection (1)—
(a) in the definition of “qualifying non-resi...
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.