128 Taxation of amounts taken to reserves
Corporation Tax Act 2009 (2009 c 4) | Legislation

Chapter 9
Trade Profits: Other Specific Trades

Dealers in securities etc

128  Taxation of amounts taken to reserves

(1)     This section applies for the purpose of calculating the profits of a company's trade if—

(a)     the company carries on a banking business, an insurance business or a business consisting wholly or partly of dealing in securities, and

(b)

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