Statute
Section 972 — Corporation Tax Act 2010: Interpretation of Chapter
Text of the provision Official document
Interpretation of Chapter 972 1 In this Chapter— “ enactment ” includes an enactment contained in subordinate legislation within the meaning of the Interpretation Act 1978, and “ information ” includes anything contained in a return, self-assessment, account, statement or report required to be provided to the Commissioners for Her Majesty's Revenue and Customs or to any officer of Revenue and Customs.
2 In this Chapter references to carrying on a trade include holding an office.
Official source: legislation.gov.uk
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