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Legislation

Corporation Tax Act 2010

Crossheading Change in equity share: transfer of field allowance

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Section 345 Introduction to sections 346 and 347
Section 346 Reduction of field allowance if equity disposed of
Section 347 Acquisition of field allowance if equity acquired

Change in equity share: transfer of field allowance
Reduction of field allowance if equity disposed of

Section 346 | Reduction of field allowance if equity disposed of

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed