[496 Parties to capital market arrangements]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[496  Parties to capital market arrangements]

[(1)     The Commissioners may make regulations entitling—

(a)     a UK group company which has a liability to corporation tax as a result of this Part and which is a party to a capital market arrangement, and

(b)     another UK group company,

to make a joint

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