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Legislation

Corporation Tax Act 2010

Crossheading Election for small claims treatment

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Section 357CL Companies eligible to elect for small claims treatment
Section 357CM Small claims amount

Corporation Tax Act 2010
CHAPTER 3 Relevant IP profits : cases mentioned in section 357A(7): no income from new IP

Crossheading Election for small claims treatment

From legislation.gov.uk

Contents

Section 357CL Companies eligible to elect for small claims treatment
Section 357CM Small claims amount

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