Direct Tax Acts, Finance (No. 3) Act 2011
380QInterpretation (Part 11D)F(No. 2)A08 s21(1); FA09 s30(1)(a) and (b) & s30(5)(a)
[
(1)In this Part—
“dangerous substance” has the meaning assigned to it by
[Regulation 3]2
of the Euro...
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