Statute
Section 63 — Finance Act 2008: Manufactured payments
Text of the provision Official document
Manufactured payments 63 1 Schedule 23 contains anti-avoidance provisions about manufactured payments.
2 The amendments made by that Schedule have effect in relation to manufactured payments (including deemed manufactured payments) made (or treated as made) on or after 31 January 2008.
Official source: legislation.gov.uk
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