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StatuteCorporation Tax Act 2010

Section 694 — Corporation Tax Act 2010: Meaning of “the relevant provisions”

Text of the provision Official document

Meaning of “the relevant provisions” 694 In this Chapter “ the relevant provisions ” means—

a section 8(1) of, and Schedule 7A to, TCGA 1992 (amounts included in respect of chargeable gains in total profits), or b Chapter 6 of Part 8 of CTA 2009 (intangible fixed assets: how credits and debits are given effect).

Official source: legislation.gov.uk

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