396 Venture capital trusts: profits or losses of a capital nature
Corporation Tax Act 2009 (2009 c 4) | Legislation

396  Venture capital trusts: profits or losses of a capital nature

(1)     Profits or losses of a capital nature arising to a venture capital trust from a creditor relationship may not be brought into account as credits or debits for the purposes of this Part.

(2)     For the

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