380 Partnerships involving companies
Corporation Tax Act 2009 (2009 c 4) | Legislation

Chapter 9
Partnerships Involving Companies

380  Partnerships involving companies

(1)     This section applies if—

(a)     a trade or business is carried on by a firm,

(b)     any of the partners in the firm is a company (a “company partner”), and

(c)     a money debt is owed by or to the firm.

(2)     In calculating the profits

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