620 Determination of credits and debits by company partners
Corporation Tax Act 2009 (2009 c 4) | Legislation

620  Determination of credits and debits by company partners

(1)     The credits and debits to be brought into account under section 619(3) are to be determined separately for each company partner as follows.

(2)     The contract entered into or acquired by the firm is treated as if it were instead entered into or acquired by the company partner for the purposes of the

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