[18HE Modification of Chapter 9 of Part 9A of TIOPA 2010]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[18HE  Modification of Chapter 9 of Part 9A of TIOPA 2010]

[(1)     Chapter 9 of Part 9A of TIOPA 2010 (exemptions for profits from qualifying loan relationships) applies for the purposes of section 18H(2) with the following modifications.

(2)     In section 371IA(2) and

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