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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

CHAPTER 3 Relevant IP profits : cases mentioned in section 357A(7): no income from new IP
Crossheading Election for small claims treatment

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