43 Caravan sites where trade carried on
Corporation Tax Act 2009 (2009 c 4) | Legislation

43  Caravan sites where trade carried on

(1)     This section applies if—

(a)     a company (“the trader”) carries on material activities connected with the operation of a caravan site,

(b)     the activities are, or are part of, a trade, and

(c)     receipts from, and expenses of,

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