Direct Tax Acts, Finance Act 2021
991B Covid-19: Special warehousing and interest provisionsFP(C-19)(No.2)A20 s3; FA20 s66; F(C-19MP)A21 s9, F(LPT)(A)A21 s42
[(1) In this section —
“the Acts” means—
(a) Parts 18C and 18D,
(b) the...
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