Statute
Section 957 — Corporation Tax Act 2010: Chapter 2: supplementary
Text of the provision Official document
Chapter 2: supplementary 957 1 This Chapter does not apply in cases where Chapter 1 applies.
2 In this Chapter, except in so far as the context otherwise requires—
a references to a trade include an office, and b references to carrying on a trade include holding an office.
Official source: legislation.gov.uk
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