Statute
Section 184 — Corporation Tax Act 2010: References to “allowance” in CAA 2001
Text of the provision Official document
References to “allowance” in CAA 2001 184 References in CAA 2001 (apart from Parts 6 and 10) to an allowance include references to an allowance which would be made—
a but for the giving of group relief, or b but for that and for a lack of profits or other income.
Official source: legislation.gov.uk
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