229 The additional calculation rule: special cases
Corporation Tax Act 2009 (2009 c 4) | Legislation

229  The additional calculation rule: special cases

(1)     This section explains how section 228 operates in some special cases.

(2)     If—

(a)     the receipt under calculation is under any of sections 217 to 221, and

(b)     the lease does not extend to the whole of

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