1277 Income charged on withdrawal of relief after source ceases
Corporation Tax Act 2009 (2009 c 4) | Legislation

1277  Income charged on withdrawal of relief after source ceases

(1)     This section applies if—

(a)     income is treated as arising as a result of section 1276, and

(b)     at the time it is so treated the company which would have become liable for corporation tax as a result of that

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