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Corporation Tax Act 2009

Crossheading Tax advantages from resetting interest rates (“reset bonds”)

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Section 454 Application of fair value accounting: reset bonds etc

Tax advantages from resetting interest rates (“reset bonds”)
Application of fair value accounting: reset bonds etc

Section 454 | Application of fair value accounting: reset bonds etc

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed