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Legislation
Corporation Tax Act 2010

Crossheading Application of the Chapter

  • Section 871 Application of the Chapter
  • Section 872 Payment under lease
  • Section 873 Sum obtained
  1. Application of the Chapter
  2. Application of the Chapter

Section 871 | Application of the Chapter

From legislation.gov.uk

This Chapter applies if—

(a)condition A is met (see section 872), and

(b)condition B, C, D or E is met (see section 873).

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