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StatuteCorporation Tax Act 2010

Section 937D — Corporation Tax Act 2010: Meaning of “the scheme rate, index or value”

Text of the provision Official document

Meaning of “the scheme rate, index or value” 937D In this Part “ the scheme rate, index or value ”, in relation to a risk transfer scheme, means the rate, index or value mentioned in section 937C(3)(a), (b) or (c) in relation to the relevant risk for the scheme.

Official source: legislation.gov.uk

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