1276 Withdrawal of relief
Corporation Tax Act 2009 (2009 c 4) | Legislation

1276  Withdrawal of relief

(1)     This section applies if—

(a)     a claim under section 1275 has been made in relation to any income, and

(b)     either—

(i)     the income ceases to be unremittable, or

(ii)     an ECGD payment is made in relation to it.

(2)

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