928 Chargeable payments connected with exempt distributions
Income Tax Act 2007 (2007 c 3) | Legislation

Chapter 10
Deduction from Non-Commercial Payments by Companies

928  Chargeable payments connected with exempt distributions

(1)     This section applies to any payment chargeable to tax under [section 1086 of CTA 2010] (chargeable payments made within 5 years of an exempt distribution).

(2)     The person by or

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