75 Retraining courses: recovery of tax
Corporation Tax Act 2009 (2009 c 4) | Legislation

75  Retraining courses: recovery of tax

(1)     This section applies if—

(a)     an employer's liability to corporation tax for an accounting period is determined on the assumption that a deduction for expenditure is allowed under section 74, and

(b)     the deduction would not otherwise have been allowed.

(2)     If, subsequently—

(a)

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