324 Restriction on debits resulting from revaluation
Corporation Tax Act 2009 (2009 c 4) | Legislation

324  Restriction on debits resulting from revaluation

(1)     No debit is to be brought into account for the purposes of this Part as a result of the revaluation of an asset representing a creditor relationship of a company except—

(a)     an impairment loss, or

(b)     a debit resulting from a release by the

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