Versions of s. 123.6(6)(a)

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2022-12-15 to present available View Source

the deduction is in respect of an amount that can reasonably be considered to have been paid or payable (in this subsection referred to as “the payment”), directly or indirectly, to a person or partnership that was not dealing at arm’s length with the corporation;