655 Ceasing to be party to debtor relationship when deemed option not exercised
Corporation Tax Act 2009 (2009 c 4) | Legislation

655  Ceasing to be party to debtor relationship when deemed option not exercised

(1)     Subsection (2) applies if the company ceases to be a party to the debtor relationship mentioned in section 652(2) at a time when the option mentioned in section 652(3) has not been exercised.

(2)

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