[1112B Cap by reference to PAYE and NIC liabilities]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[PAYE and NIC liabilities]

[1112B  Cap by reference to PAYE and NIC liabilities]

[(1)     This section determines, for the purposes of sections 1042I and 1058(1), the amount of the cap by reference to a company's PAYE and NIC liabilities for an accounting period.

But see section 1112E (which

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