Statute
Section 1256 — Corporation Tax Act 2009: Overview of Part
Text of the provision Official document
Overview of Part 1256 1 This Part contains some special rules about partnerships.
2 For restrictions that in some circumstances affect relief for losses, and certain other reliefs, for a company that is a member of a partnership see Chapter 3 of Part 22 of CTA 2010 (transfer of relief within partnerships) .
Official source: legislation.gov.uk
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