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StatuteCorporation Tax Act 2010

Section 269A — Corporation Tax Act 2010: Overview of Part

Text of the provision Official document

Overview of Part 269A 1 This Part contains provision about banking companies.

2 Chapter 2 defines “banking company” and contains other definitions applying for the purposes of this Part.

3 Chapter 3 contains provision restricting the amount of certain deductions which a banking company may make in calculating its taxable total profits for an accounting period.

4 Chapter 4 contains provision for a surcharge on banking companies.

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.