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Legislation

Finance Act 2012

Crossheading Miscellaneous

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Section 31 Tax treatment of financing costs and income
Section 32 Group relief: meaning of “normal commercial loan”
Section 33 Company distributions

CHAPTER 3 Corporation tax: general
Crossheading Miscellaneous

Crossheading Miscellaneous

From legislation.gov.uk

Contents

Section 31 Tax treatment of financing costs and income
Section 32 Group relief: meaning of “normal commercial loan”
Section 33 Company distributions