[371UC Just and reasonable apportionments]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371UC  Just and reasonable apportionments]

[(1)     This section applies if—

(a)     an apportionment of a CFC's chargeable profits and creditable tax is to be made in accordance with section 371QC(2), and

(b)     a company tax return

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