Direct Tax Acts, Finance Act 2021

622 Dividend strippingCTA76 s139 (1) This section shall apply where one company (in this section referred to as “the first company”) has a holding in another company (in this section referred to ...
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.