Statute
Section 357UE — Corporation Tax Act 2010: Transactions not entered into for genuine commercial reasons
Text of the provision Official document
Transactions not entered into for genuine commercial reasons 357UE Section 1217LB of CTA 2009 (transactions not entered into for genuine commercial reasons) has effect as if the reference in subsection (2)(a) to an additional deduction under Part 15C of that Act included a reference to a Northern Ireland supplementary deduction under this Chapter.
Official source: legislation.gov.uk
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