183 Giving effect to section 182 claims
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

183  Giving effect to section 182 claims

(1)     A section 182 claim is not a claim within paragraph 57 or 58 of Schedule 18 to FA 1998 (company tax returns, assessments and related matters).

(2)     Accordingly, paragraph 59 of

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