Statute
Section 999 — Corporation Tax Act 2010: Priority of negative rules
Text of the provision Official document
Priority of negative rules 999 1 The provisions of this Chapter are subject to any express exceptions.
2 See, in particular—
a Chapter 3 (matters which are not distributions),
b section 1075 (exempt distributions),
and c paragraph 6 of Schedule 12 to FA 1988 (transfer of building society's business to a company: qualifying benefits), and see also the table in section 1001.
Official source: legislation.gov.uk
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