Statute
Section 883 — Corporation Tax Act 2010: Capital sum
Text of the provision Official document
Capital sum 883 For the purposes of this Chapter a capital sum is any sum of money, or any money's worth, except so far as it or any part of it—
a is to be treated for corporation tax purposes as a receipt to be taken into account in calculating the profits or losses of a trade, or b is (apart from this Chapter) chargeable to corporation tax under or by virtue of any provision to which section 1173 applies (miscellaneous charges).
Official source: legislation.gov.uk
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