354 Exclusion of debits for impaired or released connected companies debts
Corporation Tax Act 2009 (2009 c 4) | Legislation

Exclusion of debits for impaired or released connected companies debts

354  Exclusion of debits for impaired or released connected companies debts

(1)     The general rule is that no impairment loss or release debit in respect of a company's creditor relationship is to be brought into account

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