[A1 Overview of the Corporation Tax Acts]

Part 1 Introduction

[A1  Overview of the Corporation Tax Acts]

[(1)     The main Acts relating to corporation tax are—

(a)     this Act (which covers the ground described in section 1),

(b)     CTA 2010 (which covers the ground described in section 1 of that Act), and

(c)     TCGA 1992 (so far as relating to chargeable gains

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