96 Reverse premiums
Corporation Tax Act 2009 (2009 c 4) | Legislation

Reverse premiums

96  Reverse premiums

(1)     For the purposes of sections 98 and 99 a payment or other benefit is a reverse premium if—

(a)     conditions A, B and C are met, and

(b)     it is not excluded by section 97.

(2)

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