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Legislation

Corporation Tax Act 2010

Crossheading Loan relationships

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Section 356NB Restriction on debits to be brought into account
Section 356NC Restriction on credits to be brought into account

CHAPTER 4 Calculation of profits
Crossheading Loan relationships

Crossheading Loan relationships

From legislation.gov.uk

Contents

Section 356NB Restriction on debits to be brought into account
Section 356NC Restriction on credits to be brought into account