353 Introduction to Chapter
Corporation Tax Act 2009 (2009 c 4) | Legislation

Chapter 6
Connected Companies Relationships: Impairment Losses and Releases of Debts

Introduction

353  Introduction to Chapter

(1)     This Chapter contains rules about impairment losses and releases of debts in the case of companies connected with other companies.

(2)     In particular, see—

(a)     sections

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