Statute
Section 665 — Corporation Tax Act 2010: Exemption for chargeable gains
Text of the provision Official document
Exemption for chargeable gains 665 A registered club to which a gain accrues may make a claim for the gain not to be a chargeable gain for the purposes of TCGA 1992 if the whole of it is applied for qualifying purposes.
Official source: legislation.gov.uk
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