Direct Tax Acts, Finance (No. 3) Act 2011
747D Payment in respect of offshore fundsFA01 s72; FA02 s46(1); FA07 s40(1)(c); F(No. 2)A08 s27(1)(d)(i); FA09 s10(5)(a)-(e); FA11 s31(5)(a)-(e)
[Where on or after 1 January 2001 a person who ha...
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