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Legislation

Corporation Tax Act 2010

Crossheading Introduction

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Section 705A Introduction to Chapter
Section 705B Notional split of accounting period in which change in ownership occurs

CHAPTER 5A Shell companies: restrictions on relief
Crossheading Introduction

Crossheading Introduction

From legislation.gov.uk

Contents

Section 705A Introduction to Chapter
Section 705B Notional split of accounting period in which change in ownership occurs