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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

Relevant IP income
Notional royalty

Section 357CD | Notional royalty

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed