[259KF Provision for cases within Part 4]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[259KF  Provision for cases within Part 4]

[(1)     This section applies where, in calculating the profits and losses of P for tax purposes, the amount to be deducted in respect of the imported mismatch payment is required to be reduced (whether or not to nil) under section

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