Statute
Section 731 — Corporation Tax Act 2010: Overview of Part
Text of the provision Official document
Overview of Part 731 1 This Part makes provision for counteracting corporation tax advantages obtained or obtainable by companies to which section 733 applies in respect of a transaction or transactions in securities.
2 See section 746 (counteraction notices) for the way in which the corporation tax advantages may be counteracted.
Official source: legislation.gov.uk
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