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Legislation

Corporation Tax Act 2010

Chapter 5 Company without investment business: disallowance of property losses

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Section 704 Company carrying on UK property business
Section 705 Company carrying on overseas property business

Part 14 Change in company ownership
Chapter 5 Company without investment business: disallowance of property losses

Chapter 5 Company without investment business: disallowance of property losses

From legislation.gov.uk

Contents

Section 704 Company carrying on UK property business
Section 705 Company carrying on overseas property business