Direct Tax Acts, Finance Act 2021
865B No offset where repayment prohibited
FA12 s128(1)(d); F(LPT)A 2012 s158 and Sch (4), F(LPT)(A)A21 s43(d)
[(1) In this section—
“Acts” means—
(a) the statutes relating to the duties of excise...
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.