[1179CD Treatment of notional tax deduction]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1179CD  Treatment of notional tax deduction]

[(1)     This section applies if an amount is deducted under step 2 in section 1179CC from the amount of the qualifying company's expenditure credit.

(2)     If the qualifying company is a member of a group, it may, in respect of the accounting period for which the expenditure credit arises, surrender the

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