Reference period extension: section 23 increases the prior-year lookback from six to seven years under the Act. Section 23 of the Finance Act, 1973 is amended by substituting the words "six previous years" with "seven previous years," thereby extending the ... Summary
Reference period extension: section 23 increases the prior-year lookback from six to seven years under the Act.
Section 23 of the Finance Act, 1973 is amended by substituting the words "six previous years" with "seven previous years," thereby extending the provision's retrospective reference period by one year.
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