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Legislation

Corporation Tax Act 2010

Crossheading Relevant IP income

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Section 357CC Relevant IP income
Section 357CD Notional royalty
Section 357CE Excluded income
Section 357CF Mixed sources of income

Corporation Tax Act 2010
Relevant IP income

Section 357CC | Relevant IP income

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 357CB-357CF omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), Sch. 9 para. 6

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