[18D Payments subject to deduction]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[18D  Payments subject to deduction]

[(1)     In determining any relevant profits amount or relevant losses amount under section 18A(6) or (7) in relation to a company there are to be left out of account profits or losses referable to any transaction between a person who is UK resident and a permanent establishment in a territory

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