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Legislation

Corporation Tax Act 2009

Chapter 17 Priority rules

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Section 464 Priority of this Part for corporation tax purposes
Section 465 Exclusion of distributions except in tax avoidance cases

Part 5 Loan Relationships
Chapter 17 Priority rules

Chapter 17 Priority rules

From legislation.gov.uk

Contents

Section 464 Priority of this Part for corporation tax purposes
Section 465 Exclusion of distributions except in tax avoidance cases