916 Non-UK resident companies: proceeds of sale not received in instalments
Corporation Tax Act 2009 (2009 c 4) | Legislation

916  Non-UK resident companies: proceeds of sale not received in instalments

(1)     This section applies if a company liable for tax under section 912—

(a)     is not UK resident, and

(b)     does not receive the proceeds of sale in instalments.

(2)     The whole of the amount chargeable

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