Direct Tax Acts, Finance Act 2014

491 Restriction on relief where amounts raised exceed permitted maximum FA11 s33(1)(a); FA14 s27(1)(c) [(1) In this section “qualifying subsidiary”, in relation to a company, means a subsidia...
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.