[870A Claims for relief made under sections 152 and 153 of TCGA 1992]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Roll-over relief under TCGA 1992]

[870A  Claims for relief made under sections 152 and 153 of TCGA 1992]

[(1)     Subsection (2) applies where—

(a)     a company has made a claim for relief under section 152 or 153 of TCGA 1992 (roll-over

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