172 Application of Chapter
Corporation Tax Act 2009 (2009 c 4) | Legislation

Chapter 12
Deductions from Profits: Unremittable Amounts

172  Application of Chapter

(1)     This Chapter applies if—

(a)     an amount received by, or owed to, a company carrying on a trade (“the trader”) is brought into account as a receipt in calculating the profits of the trade,

(b)     the amount is paid or owed in a territory

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