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Legislation
Corporation Tax Act 2009

Crossheading Mutual trading companies

  • Section 633 Mutual trading companies
  1. Mutual trading companies
  2. Mutual trading companies

Section 633 | Mutual trading companies

From legislation.gov.uk

For the purposes of this Part, activities carried on by a company in the course of any mutual trading are treated as not constituting the whole or any part of a trade.

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