Statute
Section 447 — Corporation Tax Act 2009: Exchange gains and losses on debtor relationships: loans disregarded under Part 4 of TIOPA 2010
Text of the provision Official document
Exchange gains and losses on debtor relationships: loans disregarded under Part 4 of TIOPA 2010 447 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
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