440 Overview of Chapter
Corporation Tax Act 2009 (2009 c 4) | Legislation

Chapter 15
Tax Avoidance

Introduction

440  Overview of Chapter

(1)     This Chapter contains rules connected with tax avoidance.

(2)     In particular—

(a)     for rules about unallowable purposes . . ., see sections 441 [and 442],

(b)     for

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