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Legislation

Corporation Tax Act 2010

Crossheading Loss relief in relation to Northern Ireland profits and losses: section 45

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Section 357JD Availability of relief
Section 357JE Restriction on deductions

Loss relief in relation to Northern Ireland profits and losses: section 45
Restriction on deductions

Section 357JE | Restriction on deductions

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed