Statute
Section 93 — Corporation Tax Act 2009: Capital receipts
Text of the provision Official document
Capital receipts 93 1 Items of a capital nature must not be brought into account as receipts in calculating the profits of a trade.
2 But this does not apply to items which, as a result of any provision of the Corporation Tax Acts, are brought into account as receipts in calculating the profits of the trade.
Official source: legislation.gov.uk
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