1274 Unremittable income: introduction
Corporation Tax Act 2009 (2009 c 4) | Legislation

Part 18 Unremittable Income

1274  Unremittable income: introduction

(1)     This Part applies if—

(a)     a company is liable for corporation tax on income arising in a territory outside the United Kingdom, and

(b)     the income is unremittable.

(2)

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