990 Withdrawal of deduction under section 989
Corporation Tax Act 2009 (2009 c 4) | Legislation

990  Withdrawal of deduction under section 989

(1)     If—

(a)     a deduction is made under section 989, and

(b)     condition A or B is met,

an officer of Revenue and Customs may by notice direct that the deduction is withdrawn.

(2)     Condition A is that less

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