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Legislation

Corporation Tax Act 2009

Crossheading Anti-avoidance etc

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Section 1218ZCM Tax avoidance arrangements
Section 1218ZCN Transactions not entered into for genuine commercial reasons

CHAPTER 3 Museums and galleries exhibition tax relief
Crossheading Anti-avoidance etc

Crossheading Anti-avoidance etc

From legislation.gov.uk

Contents

Section 1218ZCM Tax avoidance arrangements
Section 1218ZCN Transactions not entered into for genuine commercial reasons