Statute
Section 296 — Corporation Tax Act 2009: Profits and deficits to be calculated using credits and debits given by this Part
Text of the provision Official document
Profits and deficits to be calculated using credits and debits given by this Part 296 Profits and deficits arising to a company from its loan relationships are to be calculated using the credits and debits given by this Part.
Official source: legislation.gov.uk
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