[371DL Exclusion: trading profits (anti-avoidance)]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371DL  Exclusion: trading profits (anti-avoidance)]

[(1)     This section applies if—

(a)     a condition mentioned in section 371DF(1) is met, or

(b)     the 50% condition mentioned in section 371DI is met in relation to an asset or risk (or a number of assets or risks

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