46 Requirement to provide information about payments
Finance Act 2022 (2022 c 3) | Legislation

46  Requirement to provide information about payments

(1)     This section applies if—

(a)     a sum is chargeable on an RP developer under section 33, for an accounting period as if it were an amount of corporation tax, and

(b)     a payment is made (whether or not by the RP developer) that is wholly or partly in respect

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