[849AD Grants involving other taxes]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[849AD  Grants involving other taxes]

[(1)     This section applies if—

(a)     in a case where section 849AB applies and the licence or other right is granted by the company to a related party, the grant is at less than its market value,

(b)     in a case where that section applies and the licence or other right is granted to the company by a related

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