Statute
Section 754 — Corporation Tax Act 2010: Exception: amount otherwise taxed
Text of the provision Official document
Exception: amount otherwise taxed 754 This Chapter does not apply if and to the extent that the income under section 753(1) is (apart from this Chapter)—
a charged to tax as income of the transferor, b brought into account as income in calculating the profits of the transferor, or c brought into account under CAA 2001.
Official source: legislation.gov.uk
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