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Legislation

Corporation Tax Act 2010

Crossheading Small claims treatment

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Section 357BN Small claims treatment
Section 357BNA Notional royalty election
Section 357BNB Small claims figure election
Section 357BNC Global streaming election

CHAPTER 2A Relevant IP profits: cases mentioned in section 357A(6)
Crossheading Small claims treatment

Crossheading Small claims treatment

From legislation.gov.uk

Contents

Section 357BN Small claims treatment
Section 357BNA Notional royalty election
Section 357BNB Small claims figure election
Section 357BNC Global streaming election