Direct Tax Acts, Finance Act 2022
864A Electronic claimsFA05 s23; FA11 s21(c) and (d); F(No. 3)A11 s1(2) and Sch1(235); FA12 s129 and Sch4 Pt2(g); FA18 s58(1)(l)
[(1) (a) In this section–
“approved electronic communications” mea...
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