Direct Tax Acts, Finance (No. 3) Act 2011
797Recovery of tax from trustee and payment to trustee of excess tax recoupmentITA67 s446; F(MP)A68 s3(2) and Sch PtI; FA74 s86 and Sch2
PtI; FA97 s146(1) and Sch9
PtI par1(29)
(1) Where by vir...
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