1. Legislation
  2. Direct Tax Acts

Direct Tax Acts, Finance (No. 2) Act 2023

531AAN Obligation to keep certain recordsFA22 s99(1)(a); F(No.2)A23 s93(1)(f) [[(1) Chargeable persons and specified persons shall retain, or cause to be retained on behalf of the chargeable pers...
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.

Other Editions and Comparison Tool

  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022