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Legislation

Corporation Tax Act 2010

Crossheading Marketing assets return figure

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Section 357CN Marketing assets return figure
Section 357CO Notional marketing royalty
Section 357CP Actual marketing royalty

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

Crossheading Marketing assets return figure

From legislation.gov.uk

Contents

Section 357CN Marketing assets return figure
Section 357CO Notional marketing royalty
Section 357CP Actual marketing royalty

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