Direct Tax Acts, Finance Act 2022
1007 Interpretation (Part 43)
ITA67 s69; FA75 s33(2) and Sch1 PtII
(1) In this Part -
“annual payment” means any payment from which, apart from any insufficiency of profits or gains of the person...
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.