[793A Effect of election under section 792]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[793A  Effect of election under section 792]

[(1)     This section applies if an election is made under section 792.

(2)     If subsection (2) of section 793 applies to B the gain, or the part specified in the election, is treated as if it had accrued to B at the relevant time as a non-trading credit for the purposes of Chapter 6 (how

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