50 Tax for period on loan relationships
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Calculating tax for purposes of section 42(2)

50  Tax for period on loan relationships

(1)     Subsection (2) applies for the purposes of section 42(2) if the company has at least one non-trading credit for the period that is eligible for double

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