Statute
Section 837A — Income Tax Act 2007: Overview of Chapter
Text of the provision Official document
Overview of Chapter 837A 1 This Chapter provides for the receipts of certain types of company being wound up to be charged to income tax.
2 For provision charging the receipts of such companies to corporation tax, see Chapter 6 of Part 13 of CTA 2010.
Official source: legislation.gov.uk
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