Statute
Section 55 — Corporation Tax Act 2010: Introduction to Chapter
Text of the provision Official document
Introduction to Chapter 55 1 This Chapter restricts the amount of relief that may be given for any loss made by a company in a trade carried on by the company—
a as a limited partner (see sections 56 to 58), or b as a member of a limited liability partnership (an “ LLP ”) (see sections 59 to 61).
2 In this Chapter persons carrying on a trade in partnership are referred to collectively as a “firm”.
Official source: legislation.gov.uk
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