[18P Exclusions]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Special cases]

[18P Ìý·¡³æ³¦±ô³Ü²õ¾±´Ç²Ô²õ±Õ

[(1)     If a company is a small company at any time during a relevant accounting period, there is for that relevant accounting period no relevant profits amount or relevant losses amount for the purposes of this Chapter in relation to any relevant foreign territory that is not a full treaty territory.

(2)

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