Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 531AAQ
Application of Part 18E
Section 531AAQ sets out the commencement date for the defective concrete products levy and includes an anti-avoidance rule to prevent connected persons from arranging early supplies to circumvent the levy.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.