1. Legislation
  2. Direct Tax Acts

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

653O Relevant siteFA21 s80(1)(a); F(No.2)A23 s92(4) [(1) In this Part, subject to subsection (2), “relevant site” means a site which— (a) is not a residential property, and (b) is included in th...
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Other Editions and Comparison Tool

  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021