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StatuteCorporation Tax Act 2009

Section 171 — Corporation Tax Act 2009: Determination of questions

Text of the provision Official document

Determination of questions 171 Any question arising under section 164(3) or sections 165 to 167 (sale basis of valuation of trading stock) must be determined in the same way as an appeal.

Official source: legislation.gov.uk

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Statutory text from an official public source. Informational content — does not replace advice from a qualified solicitor.