[330C Avoidance of double charge]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[330C  Avoidance of double charge]

[(1)     This section applies if at any time a company (“the relevant company”) is required by section 330A to bring into account as a credit for the purposes of this Part an amount—

(a)     which is brought into account as a credit for those purposes

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