Direct Tax Acts, Finance Act 2009
317 Treatment of grantsITA67 s254 (4)(b), s303 (3), FA86 s52 (1), FA87 s25; CTA76 s21(1) and Sch1 par1, par17 and par49; FA93 s34 (1)(a) and (b) and (3)
(1) In this section –
“food processing tr...
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