[371DG Exclusion: trading profits (business premises condition)]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371DG  Exclusion: trading profits (business premises condition)]

[(1)     This section applies for the purposes of section 371DF(1)(a).

(2)     The business premises condition is met if, at all times during the accounting period, the CFC has

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