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Direct Tax Acts, Finance Act 2021

381C Restriction of loss relief – anti-avoidanceFA14 s11(1)(c) [(1)(a) In this section— “arrangements” includes any agreement, understanding, scheme, transaction or series of transactions (wheth...
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Other Editions and Comparison Tool

  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021
  • Direct Tax Acts, Finance Act 2020
  • Direct Tax Acts, Finance Act 2019
  • Direct Tax Acts, Finance Act 2018
  • Direct Tax Acts, Finance Act 2017
  • Direct Tax Acts, Finance Act 2016
  • Direct Tax Acts, Finance Act 2015
  • Direct Tax Acts, Finance Act 2014