Statute
Section 1012 — Corporation Tax Act 2009: Reduction in amount of relief
Text of the provision Official document
Reduction in amount of relief 1012 1 This section applies if the relevant employment is in relation to both the qualifying business and a business (or part of a business) that is not within section 1007(2).
2 The amount of relief is to be reduced by a just and reasonable amount.
Official source: legislation.gov.uk
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