175 Withdrawal of relief
Corporation Tax Act 2009 (2009 c 4) | Legislation

175  Withdrawal of relief

(1)     This section applies if—

(a)     some or all of an unremittable amount has been deducted from profits under section 173, and

(b)     any of the following events occurs.

(2)     The events are that—

(a)     the amount or part of it ceases to be unremittable,

(b)     an allowable provision for impairment loss is made in respect of the amount or part of it,

(c)     the amount

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