Statute
Section 640 — Corporation Tax Act 2010: Relationship of Chapter with other corporation tax provisions
Text of the provision Official document
Relationship of Chapter with other corporation tax provisions 640 1 If a winding up receipt arising from the deposit-taking trade is chargeable to corporation tax under this Chapter it is not chargeable to corporation tax under any other provision.
2 This Chapter has effect regardless of section 464(1) of CTA 2009 (priority of loan relationship provisions).
Official source: legislation.gov.uk
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