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StatuteCorporation Tax Act 2010

Section 356OA — Corporation Tax Act 2010: Overview of Part

Text of the provision Official document

Overview of Part 356OA This Part contains provision about the corporation tax treatment of certain profits and gains realised from disposals concerned with land in the United Kingdom.

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.