Statute
Section 1040 — Corporation Tax Act 2009: No overlapping claims under Chapters 1A and 2
Text of the provision Official document
No overlapping claims under Chapters 1A and 2 1040 A company is not entitled to relief under Chapter 2 in respect of expenditure if it is entitled to, and claims, relief under Chapter 1A in respect of that expenditure.
Official source: legislation.gov.uk
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