Statute
Section 958 — Corporation Tax Act 2010: Application
Text of the provision Official document
Application 958 Section 960 (which provides for restrictions on the use of corporation tax relief) applies if—
a a firm carries on a trade, b a company (referred to in this Chapter as “ the partner company ”) is a partner in the firm, and c arrangements within section 959 are in place.
Official source: legislation.gov.uk
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