Statute
Section 938K — Corporation Tax Act 2010: Trading income
Text of the provision Official document
Trading income 938K References in this Part to amounts brought into account, or not brought into account, as debits or credits for the purposes of Part 5 or 7 of CTA 2009 include amounts brought into account, or not brought into account, as expenses or receipts of a trade by virtue of section 297 or 573 of that Act (trading credits and debits to be brought into account under Part 3).
Official source: legislation.gov.uk
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