Direct Tax Acts, Finance Act 2022
21B Tax Treatment of Certain DividendsFA08 s43(1)(b); F(No. 2)A08 s33(a); FA10 s50; FA12 s53(1); FA12 s129 and Sch4 Pt2(g)
[(1) (a) In this section—
“profits”, in relation to a company for a peri...
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