[371SQ Shares accounted for as liabilities: application of section 521C of CTA 2009]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371SQ  Shares accounted for as liabilities: application of section 521C of CTA 2009]

[(1)     This section applies if—

(a)     applying the corporation tax assumptions apart from this section, section 521C of CTA 2009 (shares accounted for as liabilities) would, but for

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