Statute
Section 308 — Corporation Tax Act 2010: Qualifying companies
Text of the provision Official document
Qualifying companies 308 1 This Chapter applies in relation to any company which—
a carries on a ring fence trade, or b is engaged in any activities with a view to carrying on a ring fence trade.
2 In this Chapter such a company is referred to as a “ qualifying company ”.
Official source: legislation.gov.uk
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