[18B Chargeable gains etc]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[18B  Chargeable gains etc]

[(1)     The exemption adjustments required to be made by section 18A(1) include, in the case of any gains or losses on the disposal or realisation of assets which are relevant in the calculation of the taxable total profits of a company for a relevant accounting period, adjustments to remove the effect of any gains or losses relating to the assets taken into account in computing the foreign permanent establishments

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