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Corporation Tax Act 2009

Crossheading Reserves of marketing authorities etc

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Section 153 Reserves of marketing authorities and certain other statutory bodies
Section 154 Conditions to be met by reserve fund
Section 155 Interpretation of sections 153 and 154

Chapter 9 Trade profits: other specific trades
Crossheading Reserves of marketing authorities etc

Crossheading Reserves of marketing authorities etc

From legislation.gov.uk

Contents

Section 153 Reserves of marketing authorities and certain other statutory bodies
Section 154 Conditions to be met by reserve fund
Section 155 Interpretation of sections 153 and 154