Statute
Section 356JNA — Corporation Tax Act 2010: Licensed sub-areas
Text of the provision Official document
Licensed sub-areas 356JNA Where any person is entitled to a share of equity in a licensed area which relates to part only of that area—
a that part is referred to in this Chapter as a “licensed sub-area”, and b the share of equity is referred to in this Chapter as a share of equity in the licensed sub-area, and references to a licensee in a licensed sub-area are to be interpreted accordingly.
Official source: legislation.gov.uk
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