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Legislation

Corporation Tax Act 2009

Crossheading Apportionments on sale of land

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Section 259 Nature of item apportioned on sale of estate or interest in land

Chapter 5 Profits of property businesses: other rules about receipts and deductions
Crossheading Apportionments on sale of land

Crossheading Apportionments on sale of land

From legislation.gov.uk

Contents

Section 259 Nature of item apportioned on sale of estate or interest in land