Statute
Section 357ND — Corporation Tax Act 2010: Transactions treated as being on arm's length terms
Text of the provision Official document
Transactions treated as being on arm's length terms 357ND In accordance with the separate enterprise principle, transactions between the company's NI RE and any other part of the company are treated as taking place on such terms as would have been agreed between parties dealing at arm's length.
Official source: legislation.gov.uk
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