[400B Interpretation of section 400A: economic profits and losses]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[400B  Interpretation of section 400A: economic profits and losses]

[(1)     A reference in section 400A to an “economic” profit or loss made by any person in a period is to a profit or loss made by that person in that period, computed taking into account

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