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Corporation Tax Act 2009

Crossheading Limit on effect of additional calculation rule and deductions

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Section 235 Limit on reductions and deductions

Chapter 4 Profits of property businesses: lease premiums etc
Crossheading Limit on effect of additional calculation rule and deductions

Crossheading Limit on effect of additional calculation rule and deductions

From legislation.gov.uk

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Section 235 Limit on reductions and deductions