[521A Introduction to Chapter]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Chapter 6A
Shares Accounted for as Liabilities]

[521A  Introduction to Chapter]

[(1)     This Chapter contains rules for Part 5 (and the other provisions of the Corporation Tax Acts) to apply in some cases as if at some times in the accounting period of a company (“A”) which holds

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