Section 138: Amount and application of the deemed tax under section 137
292.This section quantifies the deemed tax under section 137 and specifies how it is to be treated. It is based on section 108 of FA 2004.
292.This section quantifies the deemed tax under section 137 and specifies how it is to be treated. It is based on section 108 of FA 2004.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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