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Legislation

Corporation Tax Act 2009

Crossheading Transactions not at arm's length

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Section 693 Bringing into account adjustments under Part 4 of TIOPA 2010
Section 694 Exchange gains and losses
Section 695 Transfers of value to connected companies
Section 695A Disguised distribution arrangements involving derivative contracts

Transactions not at arm's length
Exchange gains and losses

Section 694 | Exchange gains and losses

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed