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StatuteCorporation Tax Act 2009

Section 1287 — Corporation Tax Act 2009: Incentives to use electronic communications

Text of the provision Official document

Incentives to use electronic communications 1287 No liability to corporation tax arises in respect of anything received by way of incentive under any regulations made in accordance with Schedule 38 to FA 2000 (regulations for providing incentives for electronic communications).

Official source: legislation.gov.uk

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